Kesarwani Enterprises Vs Commercial Tax Officer
Date: July 6, 2025
Subject Matter
Physical Notice Mandatory After GST Registration Cancellation, Electronic Service Insufficient
Summary
The petitioner's GST registration was canceled on January 2, 2021. The revenue authorities subsequently issued an adjudication order dated April 3, 2024, for the tax period of April 2018 to March 2019. The petitioner challenged this order, arguing th…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Having heard Sri Nitin Kumar Kesarwani, 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 02.01.2021 w.e.f. 02.01.2021. It is not the case of the revenue that the said registr…