2024 (7) TMI 1386

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....dent : C.S.C. ORDER 1. Heard Shri Manish Gupta along with Shri Arjit Gupta, learned counsel for the petitioner and Shri Ankur Agrawal, learned Standing Counsel for the State. 2. Petitioner's registration was cancelled on 18.11.2022. The same has never been revived. Thus, according to the petitioner no notice came to be served on the petitioner. The registration having been cancelled, ....

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....e that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been issued to the petitioner for 2017-18 through e-mode, preceding the adjudication order dated 31.12.2023 passed in pursuance thereto. 3. It is also not the case of the revenue that any physical/offline notice was issued to or served on the petitioner before the impugned order....