Neutral Citation No. - 2025:AHC:108695-DB Court No. - 3 Case :- WRIT TAX No. - 3031 of 2025 Petitioner :- Vayam Info Solutions Private Limited Respondent :- State Of U.P. And 5 Others Counsel for Petitioner :- Atul Gupta Counsel for Respondent :- A.S.G.I.,C.S.C.,Saumitra Singh Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard Shri Atul Gupta, learned counsel appearing on behalf of the petitioner and Shri Saumitra Singh, learned counsel appearing on behalf of respondent Nos.3 and 5. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the action taken by the State Goods and Services Tax Authorities by issuing Recovery Notice dated 17.06.2025 along with the Show Cause Notices dated 12.01.2024, 23.02.2024 and 29.05.2024 and passing corresponding Orders-in-Original dated 28.04.2024, 31.08.2024 and 24.08.2024. 3. Shri Atul Gupta, learned counsel appearing on behalf of the petitioner has challenged the show cause notices and the subsequent impugned orders and recovery notice on two grounds. Firstly, he submits that the Central Goods and Services Tax has already proceeded against the petitioner with regard to the same assessment years and, therefore, the show cause notices are hit by Section 6(2)(b) of the Central Goods and Services Tax Act, 2017. Secondly, he submits that since the registration of the firm was cancelled in the year 2021, the show cause notices could not have been issued by way of uploading on the portal and should have been personally served upon the petitioner. 4. It is an admitted fact that no personal service has been done with regard to the said show cause notices. 5. Upon considering the law laid down by this High Court in a catena of judgments, it is clear that the proceedings initiated by the authorities are illegal on both counts as argued by Shri Atul Gupta. 6. In light of the same, this writ petition is allowed and the aforesaid impugned show cause notices along with orders-in- original and the recovery notice issued by the authorities are quashed and set aside. 7. Shri Atul Gupta, learned counsel further submits that the challenge made in prayer No.2 is not being pressed by him. 8. Accordingly, we make it clear that we have not gone into the merits of this prayer. Order Date :- 9.7.2025 K.Tiwari (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KRISHNA KANT TIWARI High Court of Judicature at Allahabad