M/S Jai Maa Gayatri Traders Thru. Proprietor Jyoti Nishad vs. State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 2 Others - Allahabad High Court, 03 November 2025

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1164 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRASHANT KUMAR, J. 1. Heard learned counsel for the parties and perused the record. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated June 06, 2025 passed by the respondent No.3/Assistant Commissioner, State Tax, Sector-1, Ayodhya, under Section 74 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 01.06.2023. 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 74 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 notice has to be by way of alternative means to the petitioner. 5. 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) : Utkarsh Misra, Abhishek Counsel for Respondent(s) : C.S.C. M/S Jai Maa Gayatri Traders Thru. Proprietor Jyoti Nishad .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 2 Others .....Respondent(s)

We find that there has been violation of the principle of natural justice, and accordingly, the impugned order dated June 06, 2025 passed by the respondent No.3 is 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. November 3, 2025 Ashutosh WTAX No. 1164 of 2025 2 (Prashant Kumar,J.) (Shekhar B. Saraf,J.) ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench