Katyal Industries Vs State of UP
Date: February 11, 2024
Subject Matter
Taxpayer is not required to check the GST portal for show cause notices after Registration cancellation
Summary
The petitioner’s registration under the UPGST Act, 2017 was cancelled on May 21, 2019, and there was no effort from the petitioner to revive this registration or any indication that the registration has been revived. Consequently, the petitione…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Having heard learned counsel for the petitioner and Sri Ankur Agarwal learned Standing Counsel for the respondents, it remains undisputed that the petitioner’s registration under the UPGST Act, 2017 was cancelled on 21.5.2019. It is not the case of the revenue that the said registration has ever been revived or that the petitioner ev…