Neutral Citation No. - 2025:AHC:24356-DB Chief Justice's Court Case :- WRIT TAX No. - 520 of 2025 Petitioner :- M/s Shiv Shakti Enterprises Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav, Ashish Bansal, Shalini Goel Counsel for Respondent :- C.S.C., Ankur Agarwal Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This writ petition has been filed by the petitioner aggrieved of the order dated 27.08.2022 passed by respondent no.2 under Section 74(9) of the UPGST Act, 2017 for the Tax Period July 2019–March 2020. 2. Submissions have been made that the petitioner had applied for cancellation of his registration on 01.07.2021 and by order dated 08.05.2024 (Annexure-4), the same was cancelled with effect from 01.04.2021. It is submitted that after applying for cancellation of the registration, there was no occasion for the petitioner to have visited the portal of the Department wherein the petitioner was issued a show cause notice dated 25.06.2022 pertaining to Financial Year 2020-21 (Tax period July 2019–March 2020) which also was uploaded on the Additional Tab. It is submitted that thereafter an ex parte order dated 27.08.2022 has been passed and the same was not enforced. 3. Now, the petitioner has been called upon by the respondents to make payment of the amount pursuant to the order dated 27.08.2022 in the month of January 2025, when the petitioner became aware of passing of the order dated 27.08.2022. 4. Submissions have been made that once the petitioner had applied for cancellation of the registration, which apparently was not dealt with by the respondents at the relevant time and subsequently on 08.05.2024, the same has been cancelled with effect from 01.04.2021, there was no occasion for the respondents to have issued the notice in the Additional Tab, therefore, the ex parte order deserves to be quashed and set aside. Reliance has been placed on Chemsilk Commerce Pvt. Ltd. Vs. State of U.P. and another : Writ Tax No. 403 of 2024, wherein in similar circumstances, the petition was allowed. 5. Counsel for the respondents does not dispute the fact that the petitioner had applied on 01.07.2021 seeking cancellation of registration and thereafter also it was issued notices for non-filing of returns, which establishes that the petitioner was not in business. 6. We have considered the submissions made by counsel for the parties and have perused the material available on record. 7. The application for cancellation filed on 01.07.2021 is evidenced by Annexure-4 and the very fact that the registration has been cancelled with effect from 01.04.2021 though order in this regard was passed on 08.05.2024, establishes the fact that the petitioner apparently had gone out of business and, therefore, there was no occasion for the petitioner to have visited the Department Portal to find out if any show cause notice had been issued for period prior to seeking cancellation or order passed. It is not the case of the Department that any notice in person was served on the petitioner. 8. A Coordinate Bench of this Court in Chemsilk Commerce Pvt. Ltd. (supra) in similar circumstances on finding that there has been violation of principles of natural justice, has set aside the order passed. 9. Consequently, the present petition is allowed, the order dated 27.08.2022 is set aside. The matter is remanded back to the assessing authority, the petitioner may submit its response to the show cause notice as issued within a period of 15 days from today and after providing opportunity of hearing to the petitioner, the authority would pass a fresh order. Order Date :- 19.2.2025 AHA/Sazia (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- AFZAL HUSAIN ABBASI High Court of Judicature at Allahabad