Mukesh Kumar Jain v. Assistant Commissioner, Cgst
Case brief
What is this about?
The High Court set aside an ex parte adjudication order where the petitioner’s GST registration had been cancelled and the show-cause notice was subsequently served only through the Common Portal. The court accepted that electronic service may be ineffective after cancellation of registration and directed the adjudicating authority to provide an opportunity to file a reply, seek cross-examination or documents, and be heard before deciding the proceedings.
What did the court decide?
The impugned Adjudication Order dated 21.04.2026 was set aside. The petitioner may file its final reply to the show-cause notice within two weeks, apply for cross-examination or documents, and be granted a personal hearing with at least 15 days’ advance notice; the adjudicating authority is to pass a reasoned order within one month thereafter.