WRIT TAX No. 957 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:35622-DB Chief Justice's Court Case :- WRIT TAX No. - 957 of 2025 Petitioner :- M/S Bhavin Endosurg Respondent :- State of U.P. and another Counsel for Petitioner :- Vishwjit Counsel for Respondent :- Ankur Agarwal (S.C.) 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 27.04.2024 passed by respondent no.2 under Section 73 of the UPGST Act, 2017 for the Tax Period April 2018- March 2019. 2. Submissions have been made that the petitioner had applied for cancellation of his registration on 26.03.2021 and by order dated 03.04.2021 (Annexure-1), the same was cancelled with effect from 02.03.2021. 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 20.12.2023 pertaining to Financial Year 2018-19 (Tax period April 2018-March 2019) which also was uploaded on the Additional Tab. It is submitted that thereafter an ex parte order dated 27.04.2024 has been passed and the same was not enforced. 3.