2026 (5) TMI 1217

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....l Counsel for Respondent(s): C.S.C. ORDER 1. Heard Shri Suyash Agarwal along with Shri Sumeet Mishra, learned counsel for the petitioner and Shri Arvind Kumar Mishra, learned counsel for the revenue. 2. Submission is, the original registration granted to the petitioner against GSTIN/UIN: 09ADCFS7666R1ZZ was cancelled prospectively on 20.09.2019. The petitioner claims that it had not pe....

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....dication order. 5. To the extent it does appear that the registration giving rise to the adjudication proceedings had been cancelled almost five years before the show cause notice came to be issued, adjudication proceedings may have proceeded solely on the strength of the service of the show cause notice through the common portal that too against the GST registration that stood cancelled from b....

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....in adjudication proceedings only against service of physical notice. The circular providing for such measure follows the dictate of common sense. Once the registration is cancelled and the registered persons thus disabled from working on the Common Portal and in any case, are relieved of obligation to check the Common Portal thereafter, it is wholly natural and practical that any adjudication noti....

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....t aside and the matter is remitted to the respondent no. 1 to pass a fresh order strictly in accordance with law. 11. For that purpose, we further provide the said respondent may issue a fresh notice to the petitioner through physical mode, along with copies of Relied Upon Documents ('RUDs' in short) within a period of ten days from today. 12. Subject to such compliance, the petitioner shall....