Neutral Citation No. - 2025:AHC:142473-DB Court No. - 3 Case :- WRIT TAX No. - 3954 of 2025 Petitioner :- Sapna Gupta Respondent :- State Of U.P And Another Counsel for Petitioner :- Vedika Nath,Yashonidhi Shukla Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard Ms. Vedika Nath, learned counsel appearing on behalf of the petitioner and Sri Ankur Agarwal, Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated 30.01.2023 passed by the respondent No.2/Commercial Tax Officer, Sector-1, State Tax, Kanpur, under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act"). 3. Factual matrix in the matter is that the petitioner's registration under the Act was cancelled on 16.04.2022. Subsequent to the same, no business was carried out by the petitioner. It appears that a show cause notice was uploaded on the GST portal and subsequent to the same the petitioner filed their reply and the order impugned was passed under Section 73 of the Act. The petitioner came to know about the issuance of the impugned order dated 30.01.2023 when notice in Form GST DRC-13, dated 21.06.2025, was issued to their banker and the banker informed the petitioner vide letter dated 11.07.2025. 4. Once the registration has been cancelled, the petitioner is not obligated to check GST portal. The mode of service of any order has to be by way of alternative means to the petitioner. 5. Counsel appearing on behalf of the petitioner relies upon an order passed by the coordinate Bench of this Court in M/s Katyal Industries v. State of U.P. and others, Neutral Citation No.2024:AHC:23697-DB. We are essentially in agreement with the said principle enunciated by the coordinate Bench in the said order. 6. We find that there has been violation of the principle of natural justice, and accordingly, the impugned order dated 30.01.2023 passed by the respondent No.2 is quashed and set aside. The department shall be at liberty to issue a proper notice to the petitioner and act in accordance with law. 7. With the above direction, the writ petition is disposed of. Order Date :- 20.8.2025 K.K. Maurya (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad