WRIT TAX No. 520 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:24356-DB Chief Justice's Court Case :- WRIT TAX No. - 520 of 2025 Petitioner :- M/s Shiv Shakti Enterprises Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav, Ashish Bansal, Shalini Goel Counsel for Respondent :- C.S.C., Ankur Agarwal Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This writ petition has been filed by the petitioner aggrieved of the order dated 27.08.2022 passed by respondent no.2 under Section 74(9) of the UPGST Act, 2017 for the Tax Period July 2019–March 2020. 2. Submissions have been made that the petitioner had applied for cancellation of his registration on 01.07.2021 and by order dated 08.05.2024 (Annexure-4), the same was cancelled with effect from 01.04.2021. 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 25.06.2022 pertaining to Financial Year 2020-21 (Tax period July 2019 –March 2020) which also was uploaded on the Additional Tab. It is submitted that thereafter an ex parte order dated 27.08.2022 h