M/S Habib Mentha Traders v. Singh, Vishakha
Case at a glance
- Bench
- SHEKHAR B SARAF, ARUN KUMAR
Outcome
Disposed of
With the above direction, the writ petition is disposed of
Provisions considered
Key paragraphs
- Para 77. With the above direction, the writ petition is disposed of. September 26, 2025 Ashok Kr. (Arun Kumar,J.) (Shekhar B. Saraf,J.) ASHOK KUMAR High Court of Judicature at Allahabad
Judgment
Heard learned counsel for the parties and perused the record.
This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated 17.06.2023 (FY 2018-19) passed by the respondent No.2/Deputy Commissioner, State Taxes, Sector-3, Rampur, under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act").
Factual matrix in the matter is that the petitioner's registration under the Act was cancelled on 01.07.2022. Subsequent to the same, no business was carried out by the petitioner. It appears that a show cause notice was uploaded on the GST portal and subsequent to the same, the order impugned was passed under Section 74 of the Act.
Once the registration has been cancelled, the petitioner is not obligated to check GST portal. The mode of service of any show cause notice has to be by way of alternative means to the petitioner.
Counsel appearing on behalf of the petitioner relies upon an order passed by the coordinate Bench of this Court in M/s Katyal Industries v. State of U.P. and others, Neutral Citation No.2024:AHC:23697-DB. We are essentially in agreement with the said principle enunciated by the coordinate Bench in the said order.
We find that there has been violation of the principle of natural justice, 2 WTAX No. 5033 of 2025 and accordingly, the impugned order dated 17.06.2023 (FY 2018-19) passed by the respondent No.2 is quashed and set aside. The department shall be at liberty to issue a proper notice to the petitioner and act in accordance with law.
Operative part
With the above direction, the writ petition is disposed of. September 26, 2025 Ashok Kr. (Arun Kumar,J.) (Shekhar B. Saraf,J.) ASHOK KUMAR High Court of Judicature at Allahabad
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: With the above direction, the writ petition is disposed of
Which statutory provisions did this judgment involve?
Constitution of India — art. 226; Uttar Pradesh Goods and Services Tax Act, 2017 — s. 74.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.