HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3682 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Ms. Ashana Agarwal along with Mr. Manish Chandra Pandey, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for the revenue. 2. Challenge has been raised to the adjudication order dated 09.12.2025 passed by respondent no.2 under Section 73 of the UPGST Act, 2017. 3. Short ground pressed is that the registration of the petitioner was cancelled on 15.06.2024 whereas the show-cause notice was issued only through Common Portal i.e. through electronic mode on 24.09.2025, one year after cancellation of the registration. For that reason, the petitioner was not aware of the adjudication proceedings. It thus remained ex parte. 4. Only upon recovery being pursued against the petitioner as a consequence of ex parte adjudication order dated 09.12.2025, the petitioner acquired the knowledge of the same. It may be noted that the Commissioner of Commercial Tax, U.P. vide its Circular dated 07.05.2025 issued binding instructions to its subordinate authorities to ensure service of physical notice on the noticees facing adjudication proceedings initiated after cancellation of their respective registration. 5. The above Circular is founded on sound common sense inasmuch as once the registration of a person is cancelled, he may remain disabled and in any case he may not be obligated to work on the Common Portal, Versus Counsel for Petitioner(s) : Ashana Agrawal, Manish Chandra Pandey, Mayank Srivastava Counsel for Respondent(s) : C.S.C. M/S Nutech System Control .....Petitioner(s) State of U.P. and Another .....Respondent(s) thereafter. Unless the person works on the Common Portal against the registration number assigned to him, he may remain unaware of any proceedings instituted against him, after cancellation of its registration. 6. Confronted with the situation, learned Standing Counsel would submit, in face of the Circular issued by the Commissioner, there can be no quarrel with the above proposition. 7. In view of the above, no useful purpose may be served in keeping the present petition pending or calling for a counter affidavit, at this stage. 8. Accordingly, the present writ petition is disposed of on the following terms : (i) The impugned adjudication order dated 09.12.2025 is set aside. (ii) The petitioner may file its final reply to the show-cause notice dated 24.09.2025 within a period of two weeks from today. (iii) If the petitioner wants to claim an opportunity to cross-examine any witness or to be supplied documents relied upon etc., the petitioner may necessarily make such application along with reply. Such application, if filed may be dealt with and decided before fixing any date for final hearing. (iv) Thereafter, the adjudicating authority may fix and communicate the petitioner the date for personal hearing with at least 15 days advance notice. (v) The adjudicating authority may then pass appropriate reasoned order within a further period of one month such that the proceedings may be concluded on or before 30.11.2026. September 8, 2026 Prakhar WTAX No. 3682 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- PRAKHAR SRIVASTAVA High Court of Judicature at Allahabad