WRIT TAX No. 1768 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:67002-DB Chief Justice's Court Case :- WRIT TAX No. - 1768 of 2025 Petitioner :- M/S Zeeshan Traders Respondent :- State of U.P. and Another Counsel for Petitioner :- Ajay Kumar Kashyap,Ravindra Kumar Rastogi Counsel for Respondent :- C.S.C., Manoj Kumar Kushwaha Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. Having heard learned counsel for the petitioner and Sri Manoj Kumar Kushwaha learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 31.03.2021. 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 of July, 2017 to March, 2018 through e-mode, preceding the adjudication order dated 04.12.2023 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