WRIT TAX No. 2119 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:74823-DB Chief Justice's Court Case :- WRIT TAX No. - 2119 of 2025 Petitioner :- M/s Prism Thermoformers Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Nishant Mishra, Vedika Nath Counsel for Respondent :- Nimai Dass, A.C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. Having heard Ms. Vedika Nath and Sri Nishant Mishra learned counsel for the petitioner and Sri Nimai Dass, learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 25.02.2021 w.e.f. 30.12.2020 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 2017-18, 2018-19 and 2019-20 through e-mode, preceding the adjudication orders dated 24.04.2024, 31.07.2024 and 02.12.2023 passed in pursuance thereto. 3. It is also not the case of the revenue that any physical/offline notice w