M/S Sugam Communication Thru. Proprietor Uday Pratap Singh vs. U.O.I. Thru. Secy. Ministry Of Finance Deptt. Of Revenue New Delhi And 4 Others

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1142 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRASHANT KUMAR, J. 1. Heard learned counsel for the petitioner, learned Standing Counsel, Shri Atul Kumar Singh, learned counsel for the Union of India and Shri Kuldeep Nag, learned counsel for the Department of GST 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 26.12.2023 passed by the respondent No.4/Commercial Tax Officer, Barabanki, Sector-2, Ayodhya (B), Ayodhya, Uttar Pradesh, 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 September 4, 2018. 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 notice has to be by way of alternative means to the petitioner. Versus Counsel for Petitioner(s) : Kshitij Singh, Shivam Singh Counsel for Respondent(s) : A.S.G.I., C.S.C., Kuldeepak Nag (K.D.Nag) M/S Sugam Communication Thru. Proprietor Uday Pratap Singh .....Petitioner(s) U.O.I. Thru. Secy. Ministry Of Finance Deptt. Of Revenue New Delhi And 4 Others .....Respondent(s) 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