WRIT TAX No. 1764 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:66994-DB Chief Justice's Court Case :- WRIT TAX No. - 1764 of 2025 Petitioner :- M/S Jaiswal Oil Rampur Karkhana Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Arjit Gupta, Pramod Kumar Rai Counsel for Respondent :- A.S.G.I.,C.S.C., Gaurav Kumar Chand, Pramod Kumar Rai Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. Having heard learned counsel for the petitioner and Sri Gaurav Kumar Chand, learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 31.03.2022. 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 the period 2017-18 through e-mode, preceding the adjudication order dated 20.12.2023 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