WRIT TAX No. 2690 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:93968-DB Chief Justice's Court Case :- WRIT TAX No. - 2690 of 2025 Petitioner :- M/s IAS Technologies Respondent :- State of U.P. 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 23.08.2024 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 29.05.2020 (Annexure-5), the same was cancelled with effect from 11.05.2020. 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 24.05.2024 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 23.08.2024 has been passed and the same was not enforced. 3. Now, the petitioner