2026 (8) TMI 409

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....) : C.S.C. ORDER 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the revenue. 2. Challenge has been raised to the Adjudication Order dated 10.02.2025 passed by the Commercial Tax Officer, State Tax, Sector-2, Mirzapur, under Section 73 of the UP GST Act, 2017. 3. Short ground pressed is that the registration of th....

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....edings initiated after cancellation of their respective registration. 5. The above Circular is founded on sound common sense inasmuch as once the registration of a person is cancelled, he may remain disabled and in any case he may not be obligated to work on the Common Portal, thereafter. Unless the person works on the Common Portal against the registration number assigned to him, he may remain....