Kapadri Solutions Private Limited Thru. Director Manish Kumar Upadhyay vs. State Of U.P. Thru. Addl. Chief Secy. State Tax Lko. And 2 Others
Held
The Court found no good ground for interference and dismissed the writ petition. However, it granted the petitioner liberty to approach the appellate forum with a sufficient explanation for the delay.
Facts
The petitioner challenged an ex-parte order for cancellation of GST registration, alleging a violation of natural justice as no hearing was afforded. The respondents raised a preliminary objection regarding the delay in filing the writ petition and the availability of a statutory appeal.
Key Issues
Whether the writ petition was maintainable due to delay and the availability of a statutory appeal, and if the cancellation order violated principles of natural justice.
Sections Cited
Section 107, Rule 22(3)
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1327 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE AMITABH KUMAR RAI, J.
Heard the learned counsel for the petitioner and the learned Standing Counsel who appears on behalf of the State-respondent nos.1 to 3. 2. This petition has been filed by the petitioner for the following prayers:- "
Issue a Writ, Order or Direction in nature of 'Certiorari' thereby quashing the Impugned, Ex-party order for cancellation of registration under rule 22 (3) of GST Act, 2017 in terms of Form GST REG-19 dated 16.09.2024, passed by the opposite party no. 3 i.e. Assistant Commissioner, State Tax, Lucknow Sector-20, Lucknow, U.P. by means of which the O.P. No. 3 passed the order for cancellation of registration of the petitioner's company, which is made in gross violation of the principle of Natural Justice i.e. Patent breach of Principal of natural justice has been attempted, No physical/ oral hearing in the matter was afforded to Petitioner, adverse material has not been confronted to Petitioner resulting in a most UNFAIR TRIAL. (Contained as Annexure No. 1). II. Issue any other suitable writ, order or
The judgment continues below.
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