WRIT TAX No. 1324 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:53869-DB Chief Justice's Court Case :- WRIT TAX No. - 1324 of 2025 Petitioner :- M/s Sarvang Jain & Sons (HUF) Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav, Anshul Kumar Singhal, Ashish Bansal, Shalini Goel Counsel for Respondent :- C.S.C., Nimai Dass (A.C.S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. Having heard learned counsel for the petitioner and Sri Nimai Dass, learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 11.04.2022 w.e.f. 23.03.2022. 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 2019-20 through e-mode, preceding the adjudication order dated 01.05.2024 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 pet