WRIT TAX No. 2158 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:76678-DB Chief Justice's Court Case :- WRIT TAX No. - 2158 of 2025 Petitioner :- Kasim Ali Respondent :- Deputy Commissioner, State Tax Sector-13, Ghaziabad Counsel for Petitioner :- Rahul Agarwal, Ishita Farsaiya, Paritosh Joshi Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. Having heard learned counsel for the parties, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 23.08.2018 w.e.f. 05.05.2018. 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 2018-19 through e-mode, preceding the adjudication order dated 22.03.2024 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. In view of peculiar facts no