WRIT TAX No. 1540 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:51696-DB Chief Justice's Court Case :- WRIT TAX No. - 1540 of 2025 Petitioner :- Shikha Khandelwal Respondent :- Commissioner of Commercial Tax and another Counsel for Petitioner :- Puneet Arun Counsel for Respondent :- C.S.C., Nimai Dass Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. Having heard Sri Puneet Arun, 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 w.e.f. 11.02.2019. 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 through e-mode, preceding the adjudication order dated 28.12.2023 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 passed. 4. In