WRIT TAX No. 609 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:33719-DB Chief Justice's Court Case :- WRIT TAX No. - 609 of 2025 Petitioner :- M/s Katyal Industries Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Praveen Kumar Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,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 21.5.2019. 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 of July, 2017 to March, 2018 through e-mode, preceding the adjudication order dated 11.12.2023 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 impugned order came to be passed. 4. I