2026 (8) TMI 573

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....G. Shankar Counsel for the Respondent : Sri Dominic Fernandes Senior Standing Counsel for CBIT and Customs ORDER: Learned counsel Sri G.N.G. Shankar appears for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondent No.1. 2. The Goods and Services Tax (GST) registration of the petitioner bearing No.....

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....o file Nil returns under the mistaken belief that no returns were required in the absence of business. It is further submitted that the show cause notice was merely uploaded on the GST portal and was not communicated through any prescribed mode and therefore, the petitioner had no knowledge of the notice and could not submit reply. Therefore, the impugned order for cancellation of registration was....