# WRIT TAX No. 2679 of 2025 at Allahabad

Court: Allahabad High Court
Date: 2025-05-30
Citation: WRIT TAX No. 2679 of 2025 at Allahabad
Petitioner: WRIT TAX No. 2679 of 2025 at Allahabad
Respondent: Unknown

[Official PDF on Allahabad High Court website](https://elegalix.allahabadhighcourt.in/elegalix/WebDownloadOriginalHCJudgmentDocument.do?translatedJudgmentID=33357)

## Judgment text (excerpt)

Neutral Citation No. - 2025:AHC:93325-DB Chief Justice's Court Case :- WRIT TAX No. - 2679 of 2025 Petitioner :- M/s Syed Enterprises Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This writ petition has been filed by the petitioner aggrieved of the order dated 05.08.2024 passed by respondent no.2 under Section 73 of the UPGST Act, 2017 for the Tax Period April 2019- March 2020. 2. Submissions have been made that the petitioner had applied for cancellation of his registration and by order dated 31.072021 (Annexure-6), the same was cancelled with effect from 15.12.2020. It is submitted that after applying for cancellation of the registration, there was no occasion for the petitioner to have visited the portal of the Department wherein the petitioner was issued a show cause notice dated 20.05.2024 pertaining to Financial Year 2019-20 (Tax period April 2019-March 2020) which also was uploaded on the Additional Tab. It is submitted that thereafter an ex parte order dated 05.08.2024 has been passed and the same was not enforced. 3. Now, the p

https://niyam.ai/judgements/high-court/2025/may/writ-tax-no-2679-of-2025-at-allahabad
