TMI Blog2024 (4) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... he GST portal to receive the show cause notices that may have been issued to the petitioner for 2017-18 through e-mode, preceding the adjudication order dated 31.12.2023 passed in pursuance thereto - It is also not the case of the revenue that any physical/offline notice was issued to or served on the petitioner before the impugned order came to be passed. Thus, no useful purpose may be served in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 was cancelled on 6.5.2019 w.e.f. 31.1.2019. It is not the case of the revenue that the said registration has ever been revived or that the petitioner ever sought revival of that registration. 2. In view of the above, it does merit acceptance that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been issued to the petitioner for 2017-18 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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