2026 (6) TMI 757

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.... Respondent(s) : C.S.C. ORDER 1. Present petition has been filed praying for following relief: "Issue a writ, order or direction in the nature of certiorari quashing the impugned ex-parte order having Reference No.ZA0903254048500 dated 26.03.2025 passed by respondent no.2 under CGST Act, 2017 along with the Show Cause Notice for cancellation of Registration dated 11.02.2025 directin....

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....period of six months and the registration of the petitioner was suspended w.e.f. 14.11.2023. 3. It is submitted that the notice issued inter alia indicates 'Jurisdictional Officer System Generated Notice, Contact Jurisdiction Office for further process'. 4. It is emphasized that issuance of the notice itself was contrary to law as the authority vests in officers and not i....

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....suing authority is indicated, however, the same does not bear the digital signatures. 7. In the present case, the notice, as quoted herein before, does not bear either the name or the office of the issuing authority and what has been indicated is that the same is system generated. As the power lies with the officers and not with the system, the issuance of notice which is system generated....