M/S Kiran Enterprises Thru.Proprietor Mr.Ankit Shukla vs. State Of U.P. Thru. Secy. Ins. Finance Lko And 2 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1441 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.
Heard learned counsel for the parties and perused the record.
This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the orders dated April 23, 2022, November 23, 2022, April 24, 2022 and February 13, 2025 passed by the respondents, under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act").
Factual matrix in the matter is that the petitioner's registration under the Act was cancelled on January 8, 2021. 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.
Once the registration has been cancelled, the petitioner is not obligated to check GST portal. The mode of service of any show cause notice has to be by way of alternative means to the petitioner.
Counsel appearing on behalf of the petitioner relies upon an order passed by the coordinate Bench of this Court in M/s Katyal Industries v. State of U.P. and others, Neutral Citation No.2024:AHC:23697-DB. We are essentially in agreement with the said principle enunciated by the coordinate Bench in the said order. Versus Counsel for Petitioner(s) : Yogesh Chandra Srivastava Counsel for Respondent(s) : C.S.C. M/S Kiran Enterprises Thru.Proprietor Mr.Ankit Shukla .....Petitioner(s) State Of U.P. Thru. Secy. Ins. Finance Lko And 2 Others .....Respondent(s)
We find that there has been violation of the principle of natural justice, and accordingly, the impugned orders dated April 23, 2022, November 23, 2022, April 24, 2022 and February 13, 2025 passed by the respondents are quashed and set aside. The department shall be at liberty to issue a proper notice to the petitioner and act in accordance with law.
With the above direction, the writ petition is disposed of. December 2, 2025 cks/- WTAX No. 1441 of 2025 2 (Manjive Shukla,J.) (Shekhar B. Saraf,J.) CHANDRA KANT SINGH High Court of Judicature at Allahabad, Lucknow Bench CHANDRA KANT SINGH High Court of Judicature at Allahabad, Lucknow Bench
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.