Neutral Citation No. - 2025:AHC:119403-DB Court No. - 3 Case :- WRIT TAX No. - 2987 of 2025 Petitioner :- M/S Uttaranchal Steels Private Limited Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Anil Prakash Mathur Counsel for Respondent :- A.S.G.I.,B.K.Singh Raghuvanshi Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel appearing on behalf of the parties including Mr. B.K. Singh Raghuvanshi, learned counsel appearing on behalf of GST authorities. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the ex parte order dated January 30, 2025 passed by the Joint Commissioner, Central GST Commissionerate, Meerut under Section 74 of the Central Goods and Services Tax Act, 2017. 3. Upon perusal of the documents, it is clear that the GST license of the petitioner was cancelled on November 12, 2020 with effect from November 23, 2020. Subsequent to the same, show cause notice was issued by the respondent authority and was published on the portal. 4. In our view, since the registration of the petitioner was cancelled, it was incumbent upon the authorities to issue show cause notice physically or by email to the petitioner, which was not done. 5. In light of the same, the entire proceedings emanating from the show cause notice, including the impugned ex parte order dated January 30, 2025, are liable to be quashed and set aside. Accordingly, the same are quashed and set aside with a direction upon the authorities to provide the petitioner with a copy of the show cause notice and all accompanying documents relied upon therein within a period of two weeks from from date. The petitioner should be allowed to file reply within four weeks from the date of receipt of the show cause notice. Subsequently, personal hearing should be granted and reasoned order be passed in accordance with law. 6. With the above direction, the writ petition is disposed of. Order Date :- 22.7.2025 DKS (Praveen Kumar Giri,J.) (Shekhar B. Saraf, J.) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad