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AGRA NATIONAL TRANSPORT COMPANY vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA, J.
Pet. Counsel
Ajay Kumar Yadav
Res. Counsel
Ankur Agarwal, S.c.

Petitioner / Applicant

AGRA NATIONAL TRANSPORT COMPANY
Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 1, 2025
Order No.

Writ Tax No. - 1357 of 2025

Citation

2025(4) TAXREPLY 12833
Original Order
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ORDER

ORDER 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 20.11.2020 w.e.f. 06.11.2020. 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 2018-19 through e-mode, preceding the adjudication order dated 29.04.2024 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 petitioner before the impugned order came to be passed. 4. In view of peculiar facts noted above, no useful purpose may be served in keeping the peti....

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