Neutral Citation No. - 2025:AHC:52590-DB Chief Justice's Court Case :- WRIT TAX No. - 1563 of 2025 Petitioner :- Chetan Khandelwal Respondent :- Commissioner of Commercial Tax, U.P. Lucknow and another Counsel for Petitioner :- Puneet Arun, Kanhaiya Lal Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. Having heard Sri Puneet Arun, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on w.e.f. 15.02.2019. It is not the case of the revenue that the said registration has ever been revived or that the petitioner ever sought revival of that registration. 2. In view of the above, it does merit acceptance that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been issued to the petitioner for FY 2018-19 through e-mode, preceding the adjudication order dated 27.04.2024 passed in pursuance thereto. 3. It is also not the case of the revenue that any physical/offline notice was issued to or served on the petitioner before the impugned order came to be passed. 4. In view of peculiar facts noted above, no useful purpose may be served in keeping the petition pending or calling counter affidavit at this stage or to relegate the present petitioner to the forum of alternative remedy. 5. Since essential requirement of rules of natural justice has remained to be fulfilled, we set aside the order dated 27.04.2024. The petitioner may submit its reply to the show cause notice within a period of four weeks from today. Subject to such compliance by the petitioner, fresh order may be passed after affording opportunity of personal hearing, as expeditiously as possible, preferably within a period of three months therefrom. 6. Writ petition is, accordingly, disposed of. Order Date :- 10.4.2025 P.Sri./Jyotsana (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- PUNEET SRIVASTAVA High Court of Judicature at Allahabad