HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4105 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Having heard learned counsel for the petitioner and learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 21.02.2023. 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. 2. 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 the period of July, 2017-March, 2018 through e-mode, preceding the adjudication order dated 08.12.2023 passed in pursuance thereto. 3. 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. 4. In view of peculiar facts noted above, no useful purpose may be served in keeping the petition pending or calling for a counter affidavit at this stage or to relegate the present petitioner to the forum of alternative remedy. 5. Since essential requirements of rules of natural justice have remained to be fulfilled, we set aside the order dated 08.12.2023. The petitioner may treat the said order itself to be the notice and submit its final reply thereto 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. Accordingly, the petition stands disposed off. October 8, 2026 Faraz Versus Counsel for Petitioner(s) : Jay Prakash Tripathi Counsel for Respondent(s) : C.S.C. (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) M/S Diamond Leguards Works .....Petitioner(s) State of U.P. and Another .....Respondent(s) Digitally signed by :- FARAZ AHMAD High Court of Judicature at Allahabad