WRIT TAX No. 2369 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:88977-DB Chief Justice's Court Case :- WRIT TAX No. - 2369 of 2025 Petitioner :- Rakesh Kumar and Sons Respondent :- Assistant Commissioner, Sector-2, State Tax, Bulandshahar and another Counsel for Petitioner :- Nitin Kumar Kesarwani, Suyash Agarwal Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. Having heard Sri Nitin Kumar Kesarwani, 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 26.12.2022 w.e.f. 26.12.2022. 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 April, 2018- March, 2019 through e-mode, preceding the adjudication order dated 28.04.2024 passed in pursuance thereto. 3. It is also not the case of the revenue that any physic