Envicon Technologies India Private Limited Vs State of U.P
Date: January 9, 2025
Subject Matter
Taxpayer is not required to access the GST portal to receive electronic notices after the cancellation of their registration
Summary
In the case of Envicon Technologies India Private Limited Vs State of U.P. and Another, the Allahabad High Court addressed the issue of the cancellation of the petitioner’s GST registration under the UPGST Act, 2017. The registration was cancelled on…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Having heard Sri Ajay Kumar Kashyap, 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 4.10.2019 w.e.f. 24.9.2019. It is not the case of the revenue that the said registration has ever bee…