2026 (7) TMI 1514

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....pletely 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 : "13.6 M/s Padmawati Trading & Sales Corp The Noticee has submitted that their GST registration was suo motu cancelled 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 the Noticee came....

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....titioner has been considered by the adjudicating authority. The following observation was made in the adjudication order dated 25.03.2026 : "5.14 I have carefully considered the submissions made by the Noticee, M/s Padmawati Trading & Sales Corp. The Noticee has sought to justify the delay in responding to the Show Cause Notice on the grounds of suo motu cancellation of GST registration and lack of awareness of the notice. However, I find that the said contention is not tenable. It is a settled legal position that once a taxpayer obtains registration under the GST law, it is incumbent upon them to regularly monitor the GST portal and comply with statutory obligations, including responding to notices issued electronically. The plea ....

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.... Instead it applied for adjournment and had no time to submit its reply to the show-cause notice. Perhaps owing to limitation issues, the adjudicating authority felt constraint to not allow 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 which according to the petitioner, the adjudication order (common to t....