Neutral Citation No. - 2025:AHC:75413-DB Chief Justice's Court Case :- WRIT TAX No. - 2142 of 2025 Petitioner :- M/s Asha Brick Field Respondent :- State of U.P. and another Counsel for Petitioner :- Satyarth Agarwal, Siddharth Agrawal Counsel for Respondent :- Ankuar Agarwal (S.C.) 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 07.03.2024 whereby the registration of the petitioner has been cancelled for non-filing of returns for the prescribed period. 2. The petitioner was issued notice for cancellation of registration on 23.02.2024 to which no response was filed by the petitioner, which resulted in passing of the order dated 07.03.2024. 3. Submissions have been made that for personal reasons to the petitioner, she could not file returns and also could not approach the portal and for the first time in March, 2025, it came to her notice that the registration has been cancelled. 4. Submissions are sought to be made that as the petitioner was not served with the order in terms of the provisions of Section 169 of the CGST Act, 2017, the limitation for filing of the appeal would start on the date the order was communicated to the petitioner/ came to her notice. 5. However, the portal of the respondents does not permit filing of the appeals based on the said plea sought to be raised by the petitioner. The plea sought to be raised for filing of the appeal, apparently is based on assumption and no material has been placed on record in this regard. Jurisdiction of the court is sought to be invoked for the purpose of seeking revocation of cancellation of the registration. 6. The attempt sought to be made in this regard cannot be countenanced. The petition is, therefore, dismissed permitting the petitioner to take appropriate proceedings in accordance with law. Order Date :- 9.5.2025 RK/AKShukla (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- RAJESH KUMAR High Court of Judicature at Allahabad