M/S Shree Siridisai Global Logistics PVT. LTD., Bbsr vs. Chief Comnr Of CT And GST, Odisha, Banijyakar Bhawan, Cuttack

Ms. Tripathy, learned advocate appears on behalf of petitioner and submits, impugned are adjudication order dated 30th April, 2024 and first appellate order dated 8th November, 2024. The adjudication was purported to have been made pursuant to a show cause notice alleged to have been issued, never received by her client. It was in Covid period. Subsequent thereto, her client suffered business loss. There was action taken for cancellation of its registration certificate. She draws attention to Form GST REG-19 dated 22nd August, 2022 to point out that on mention of requirement to pay, figure given is ‘zero’. Order No.

Her client’s registration standing cancelled, there was no way it could have had information regarding the adjudication. When her client did come to know about the adjudication order and preferred appeal, it was delayed. It was dismissed on ground of delay. She seeks interference.

Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, reminders were issued, which petitioner received. On query made he submits, upon cancellation of registration reply was not possible to be uploaded.

We are convinced petitioner did not have opportunity to present its case in respect of the adjudication. Cancellation of its registration certificate with demand stated at ‘zero’ and the cancellation not revoked would block petitioner from accessing the portal.

Impugned adjudication and appellate orders are set aside. Petitioner will communicate certified copy of this order to opposite party no.3 by 17th March, 2025 and obtain date of personal hearing and for filing documents. In event of omission, impugned orders will stand automatically restored.

The writ petition is disposed of.