WRIT TAX No. 2208 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:89875-DB Chief Justice's Court Case :- WRIT TAX No. - 2208 of 2025 Petitioner :- Abhay Ranjan Sarkar Security Agency Respondent :- Assistant Commissioner (State Tax) State Tax Division and another Counsel for Petitioner :- Harsh Vardhan Gupta, Vivek Sarin 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 01.09.2023 w.e.f. 21.07.2023. 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 2020-21 through e-mode, preceding the adjudication order dated 13.02.2025 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