WRIT TAX No. 2370 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:88988-DB Chief Justice's Court Case :- WRIT TAX No. - 2370 of 2025 Petitioner :- M/s Shreya Enterprises Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav, Ashish Bansal, Rajesh Mishra 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 Ajay Kumar Yadav, 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 28.03.2022 w.e.f. 28.03.2022. 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 2020-2021 through e-mode, preceding the adjudication order dated 11.02.2025 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 petit