WRIT TAX No. 1280 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:47266-DB Chief Justice's Court Case :- WRIT TAX No. - 1280 of 2025 Petitioner :- M/S Waterfield Industries Respondent :- State of U.P. and Another Counsel for Petitioner :- Vishwjit Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. Having heard Sri Vishwjit, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 15.09.2020 w.e.f. 17.09.2020. 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 through e-mode, preceding the adjudication order dated 14.12.2023 passed in pursuance thereto. 3. 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 pa