WRIT TAX No. 1914 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:67748-DB Chief Justice's Court Case :- WRIT TAX No. - 1914 of 2025 Petitioner :- M/s Implex Infrastructure Pvt. Ltd., Respondent :- State of U.P. and another Counsel for Petitioner :- Nishant Mishra, Parinita Gupta Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This writ petition has been filed by the petitioner aggrieved of the order dated 23.01.2025 passed by respondent no.2 under Section 73 of the UPGST Act, 2017 for the Tax Period April 2020- March 2021. 2. Submissions have been made that by order dated 16.05.2023 (Annexure-10), the petitioner's registration was cancelled with effect from 16.5.2023. It is submitted that after applying for cancellation of the registration, there was no occasion for the petitioner to have visited the portal of the Department wherein the petitioner was issued a show cause notice dated 6.12.2024 pertaining to Financial Year 2020-21 (Tax period April 2020- March 2021) which also was uploaded on the Additional Tab. It is submitted that thereafter an ex parte order dated 23.01.2025 has been passed and the same was not enforced. 3. Now, the petitioner has bee