Neutral Citation No. - 2025:AHC-LKO:43935-DB Court No. - 2 Case :- WRIT TAX No. - 657 of 2025 Petitioner :- M/S Shaorya Constructions Proprietorship Thru. Proprietor,Mr.Mukesh Yadav Alias Mukesh Kumar Yadav Respondent :- Commissioner Of Goods And Services Tax (Gst) Lko. Zone And Another Counsel for Petitioner :- Prakash Chandra Baranwal,Arjun Gupta,Onkar Pandey Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Jaspreet Singh,J. 1. Heard. 2. The petitioner got itself registered under the Uttar Pradesh Goods and Services Tax, 2017 (hereinafter referred to as "Act, 2017"). A notice was issued on 08.08.2023 proposing cancellation of the registration on the ground of no business activity being undertaken by the petitioner. The petitioner says that he could not know about it which resulted in passing of an order on 28.09.2023 cancelling the registration under Section 29 of the Act, 2017. The petitioner filed an application for revocation of the cancellation under the same provision on which a notice was issued to the petitioner on 01.06.2024 which was not responded by the petitioner. On being confronted, the petitioner says that he had no knowledge but accepts that the notice was uploaded on the portal under Section 169 of the Act, 2017 which is one of the modes of service of notice i.e. uploading it on the portal. 3. Be that as it may, this ultimately resulted in an order dated 22.06.2024 rejecting the revocation application. The petitioner's Counsel says that one opportunity be given to the petitioner to respond to the notice dated 01.06.2024. Only for this reason, we, quash the order dated 22.06.2024 with a direction to the petitioner to respond to the notice dated 01.06.2024 within 15 days' from today. If the petitioner submits a response within the said period then it shall be considered by the opposite party No.2 and a fresh decision shall be taken on the revocation application, however, if he does not submit his response then the application for revocation shall stand dismissed without any further proceedings. To facilitate the submission of response either the facility should be made available on the portal or, offline, the response should be received and then uploaded on the portal by the opposite party No.2. The notice dated 01.06.2024 is already annexed with this petition, therefore, the petitioner has knowledge of the same and no fresh notice is required. 4. With the aforesaid observations/directions, the writ petition is disposed of. (Jaspreet Singh, J.) (Rajan Roy, J.) Order Date :- 30.7.2025 -Piyush- Digitally signed by :- PIYUSH YADAV High Court of Judicature at Allahabad, Lucknow Bench