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M/S Singh Traders Thru. Legal Representative Manish Singh vs. State Of U.P. Thru. Prin. Secy. Institutional Finance U.P. And 2 Others

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/734/2025HC AllahabadGSTCNR UPHC02058999202505 August 2025Bench: PANKAJ BHATIA1 pages
For Petitioner: Satish Kumar PandeyFor Respondent: C.S.C., Hon'ble Pankaj Bhatia, J., Heard learned counsel for the petitioner and learned Standing

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Neutral Citation No. - 2025:AHC-LKO:45212 Court No. - 6 Case :- WRIT TAX No. - 734 of 2025 Petitioner :- M/S Singh Traders Thru. Legal Representative Manish Singh Respondent :- State Of U.P. Thru. Prin. Secy. Institutional Finance U.P. And 2 Others Counsel for Petitioner :- Satish Kumar Pandey Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.

1.

Heard learned counsel for the petitioner and learned Standing Counsel for the State.

2.

Present petition has been filed challenging the order dated 04.10.2024 whereby the petitioner's registration was cancelled under Section 29(2)(d) of GST Act as well as the appellate order dated 23.07.2025 whereby the appeal was dismissed as being beyond limitation.

3.

Submission of learned counsel for the petitioner is that prior to passing of the order, no opportunity of hearing was granted. He argues that provisions of Section 29(2) are discretionary powers and cannot be exercised mechanically. He argues that the petitioner could not get a contract, however, the returns were being filed.

4.

Considering the fact that why the discretion has been exercised was not noticed in the order of cancellation of transfer and no opportunity of hearing has been granted, the impugned orders cannot be sustained.

5.

In view thereof, order dated 04.10.2024 as well as the appellate order dated 23.07.2025 are quashed.

6.

Matter is remanded to the Assessing Authority to pass a fresh order after considering the statements of the petitioner, in accordance with law.

7.

Present petition stands allowed in above terms. Order Date :- 5.8.2025 nishant NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench

Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.