2026 (10) TMI 628

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.... Mishra For the Respondent(s) : C.S.C. ORDER 1. Heard learned counsel for the petitioner and learned Standing Counsel for the revenue. 2. Challenge has been raised to the adjudication order dated 28.03.2026 passed by the respondent no. 2 under Section 74 of the UP GST Act, 2017. 3. Short ground pressed is that the registration of the petitioner was cancelled on 21.11.2020 whereas th....

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.... 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 unaware of any proceedings instituted against him, after cancellation of its registration. 6. Confronted with the sit....