WRIT TAX No. 2406 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:90285-DB Chief Justice's Court Case :- WRIT TAX No. - 2406 of 2025 Petitioner :- M/s Society of Critical Care Medicine Kanpur Charter Respondent :- State of U.P. and another Counsel for Petitioner :- Vedika Nath, Yashonidhi Shukla 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, learned counsel for the petitioner and Sri Nimai Dass, learned Additional Chief Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 24.01.2024 w.e.f. 06.12.2023. 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 2019-20 through e-mode, preceding the adjudication order dated 21.08.2024 passed in pursuance thereto. 3. It is also not the case of the revenue that any physical/offline notice was issued to or serve