WRIT TAX No. 1806 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:67156-DB Chief Justice's Court Case :- WRIT TAX No. - 1806 of 2025 Petitioner :- Interstellar Residency Private Limited Respondent :- Assistant Commissioner Varanasi Sector -10 Varanasi and another Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- Nimai Dass (A.C.S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. Having heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Nimai Dass, learned A.C.S.C. for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled w.e.f. 31.10.2019. 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 the period July 2017 to March 2018 through e-mode, preceding the adjudication order dated 05.12.2023 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 t