M/S Shikhar Rail Infra Thru.Authorized Signatory Virendra Kumar Mishra vs. State Of U.P. Thru. Prin. Secy. Institutional Finance Govt. U.P. And 2 Others
Held
The Court held that the order cancelling the GST registration was passed without proper application of mind and without affording an opportunity of hearing, thus violating Article 14 of the Constitution. Consequently, both the cancellation order and the appellate order were set aside.
Facts
The petitioner's GST registration was cancelled, and their appeal was dismissed. The petitioner argued that the cancellation order was passed without proper opportunity of hearing and lacked application of mind.
Key Issues
Whether the GST registration cancellation order was passed without due process and application of mind. Whether the appellate authority's dismissal of the appeal was justified when the initial order was flawed.
Sections Cited
Section 29(2)(d)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1593 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, J. Heard. Present writ petition has been filed with following main prayer:- "i. Issue a writ, order, or direction in certiorari, quashing the order dated 27.06.2024 passed by opposite party no. 3, the Assistant Commissioner, Sultanpur Sector-2, State Tax Ayodhya Uttar Pradesh (Annexure no. 1 to this writ petition) ii) Issue a writ, order or direction in certiorari quashing the impugned order dated 31.10.2025 passed by respondent no. 2, the Additional Commissioner Grade-2 (Appeal), Ayodhya U.P. (annexure no. 2 to this writ petition). iii. Issue a writ, order or direction in Mandamus, directing the opposite parties to forthwith restore the GST registration of the petitioner. " Learned counsel for the petitioner has been submitted that identical controversy has been decided by this Court in Writ Tax No. 1183 of 2025 (M/s Sunita Singh judgment and order is being reproduced hereinbelow:- "
Heard learned co
The judgment continues below.
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