M/S Pandey Sales Corporation vs. State Of Uttar Pradesh And 2 Others

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4859 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard counsel appearing on behalf of the petitioner and the learned 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 17.08.2024 passed by the respondent No.3/Commercial Tax Officer, Sector-2, Mahrajganj 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 05.09.2019. 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 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