2026 (7) TMI 1517

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....completely denied to the petitioner. 3. Undeniably, a common show-cause notice was issued under Section 74 of the UP GST Act, 2017 to 49 noticees on 24.09.2025, including the present petitioner. With respect to that notice, the petitioner had taken the following stand before the adjudicating authority : "13.7 M/s Vinayak Agra Industries The Noticee has submitted that their GST registration was under suspension during the relevant period, due to which they were not actively operating on the GST portal and remained unaware of the impugned Show Cause Notice at the relevant time. It has further been submitted that the present Show Cause Notice is a common notice issued to multiple dealers and that the Noticee becam....

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.... been considered by the adjudicating authority. The following observation was made in the adjudication order dated 25.03.2026 : "15.15 I have carefully examined the submissions made by the Noticee, M/s Vinayak Agro Industries. The Noticee has attributed the delay in responding to the Show Cause Notice to the suspension of their GST registration and consequent non-operation on the GST portal. However, I find that this contention is devoid of merit. Suspension of registration does not relieve a registered person from statutory responsibilities under the CGST Act, 2017, including the obligation to monitor the GST portal and respond to notices issued thereon. As per the provisions of Section 169 of the CGST Act, service of notice throu....

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....low for such opportunity to the petitioner. To the extent, it is not the case of the revenue that the petitioner had sought repeated adjournments in the proceedings and further to the extent it is not established by the revenue that the show-cause notice had been clearly served on the petitioner on any earlier date or that the petitioner had deliberately avoided proceedings thereafter, it is doubtful if such adjudication order may stand. At that stage, in the individual facts of this case, according to the petitioner, the adjudication order (common to the other 48 noticee) may be set aside, subject to the petitioner cooperating in the proceedings and allowing the proceedings to be concluded expeditiously. 6. In view of such facts, no use....