M/S G.R.Buildcon Thru. Proprietor Mr.Ravendra Pratap Singh vs. State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 2 Others
Held
The Court quashed and set aside the impugned orders for cancellation of registration and the appellate order. The petitioner was granted an opportunity to present their case and receive a personal hearing.
Facts
The petitioner's GST registration was cancelled ex-parte, and their subsequent appeal was dismissed solely on the grounds of limitation. The petitioner argued that their case was identical to a previous judgment by the same High Court.
Key Issues
Whether the appellate authority correctly dismissed the appeal on grounds of limitation without considering the merits, and if the petitioner should be granted a fresh opportunity to be heard.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1553 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, J. Heard. Present writ petition has been filed with following main prayer:- "a. Issue a writ, order or direction in the nature of Certiorari for quashing of the order dated 30.07.2025 passed in Appeal No. AD090725057165T of 2025; M/s GR Buildcon Versus Assistant Commissioner (State Tax) UPGST, Sector 20, Lucknow passed by respondent no. 2, as contained in Annexure no. 1 to the writ petition. b. Issue a writ, order or direction in the nature of certiorari for quashing of the ex- parte cancellation order dated 25.07.2024, passed by the respondent no. 3, as contained in Annexure no. 2 to the writ petition." judgment and order is being reproduced hereinbelow:- "
Heard Shri Ayush Agarwal, learned counsel for the petitioner and the learned Additional Chief Standing Counsel for the respondents.
The writ petition has be
The judgment continues below.
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