HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4360 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Having heard Sri Ravindra Kumar Rastogi, learned counsel for the petitioner and Sri Arvind Mishra, learned Standing Counsel for the respondents. 2. It remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 05.11.2024 w.e.f. 05.11.2024. 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. 3. 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 April 2020 to March 2021 through e-mode, preceding the adjudication order dated 09.02.2025 passed in pursuance thereto. 4. 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. 5. 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. 6. Since essential requirement of rules of natural justice has remained to be fulfilled, we set aside the order dated 09.02.2025. The petitioner may Versus Counsel for Petitioner(s) : Ravindra Kumar Rastogi, Vishakha Dubey Counsel for Respondent(s) : C.S.C. M/S Khwaja Telecom .....Petitioner(s) State of U.P. and Another .....Respondent(s) 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. 7. Writ petition is, accordingly, disposed of. September 11, 2025 K.K. Maurya WTAX No. 4360 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad