# WRIT TAX No. 1795 of 2025 at Allahabad

Court: Allahabad High Court
Date: 2025-04-30
Citation: WRIT TAX No. 1795 of 2025 at Allahabad
Petitioner: WRIT TAX No. 1795 of 2025 at Allahabad
Respondent: Unknown

[Official PDF on Allahabad High Court website](https://elegalix.allahabadhighcourt.in/elegalix/WebDownloadOriginalHCJudgmentDocument.do?translatedJudgmentID=27221)

## Judgment text (excerpt)

Neutral Citation No. - 2025:AHC:67236-DB Chief Justice's Court Case :- WRIT TAX No. - 1795 of 2025 Petitioner :- M/S Surya Kant Gupta Contractor Respondent :- State of U.P. and Another Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. Having heard 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 27.05.2022. 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 of April, 2018 to March, 2019 through e-mode, preceding the adjudication order dated 06.04.2024 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 petitioner before the impugned order came to be passed. 4. In vi

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