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AHS STEELS vs. COMMISSIONER OF STATE TAXES AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
VIPIN CHANDRA DIXIT JJ.

Pet. Counsel

Praveen Kumar

Vaibhav Singh

Res. Counsel

C.s.c.

Petitioner / Applicant	AHS STEELS
Respondent	COMMISSIONER OF STATE TAXES AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Oct 15, 2024
Order No.	Writ Tax No. - 1676 of 2024
Citation	2024(10) TAXREPLY 11262
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ORDER
ORDER 1. Heard counsel appearing on behalf of the petitioner and Sri Nimai Das, Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated December 26, 2023 passed by the respondent No.2/Deputy Commissioner, State Tax, Sector-17, Ghaziabad under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act"). 3. Factual matrix in the matter is that the petitioner's registration under the Act was cancelled on March 18, 2019. Subsequent to the same, no business was carried out by the petitioner. It appears that a show cause notice was uploaded on the GST portal and subsequent to the same, the order impugned was passed under Section 73 of the Act. 4. Once the registration has been cancelled, the petitioner is not obligated to check GST portal. The mode of service of any show cause ....