M/S Suryansh Constructions vs. State Of U.P. And Another
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Neutral Citation No. - 2025:AHC:133247-DB Court No. - 3 Case :- WRIT TAX No. - 1132 of 2025 Petitioner :- M/S Suryansh Constructions Respondent :- State of U.P. and Another Counsel for Petitioner :- Avinash Mishra Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Prashant Kumar,J.
Heard learned counsel appearing on behalf of the parties.
In the present writ petition following prayers have been made by the petitioner:- "i. To issue a writ, order or direction in the nature of Certiorari set- aside/quash the impugned Order dated 21-02-2024 passed by the respondent no.2 (Annexure No.4), by which the respondent no.2 cancelled the GST registration of the petitioner. ii. To issue a writ, order or direction in the nature of Certiorari set- aside/quash the impugned Order dated 22-04-2024 passed by the respondent no.2 (Annexure No.6), by which the respondent no.2 by passing ex-party order imposed the liability of CGST as well as SGST of Total Rs.95,39,416.32 against the petitioner under Section 73(9) of GST Act. iii. To issue any such other and further suitable writ, order or direction as this Hon'ble Court may deem fit and proper in the circumstances of the present case."
Upon perusal of the records it is clear that just immediately after issue of show cause notice, the registration of the petitioner was cancelled by the department. Subsequent notices and reminders etc. for hearing was not sent to the petitioner on the registered e- mail. Accordingly, the service could not be completed on the petitioner.
In light of the same, the impugned orders February 21, 2024 and April 22, 2024 are quashed and set aside with liberty granted to the department to proceed against the petitioner in accordance with law, if so advised.
With the above directions, the writ petition is disposed of. Order Date :- 4.8.2025 Dev (Prashant Kumar J.) (Shekhar B. Saraf, J.) DEV PRAKASH High Court of Judicature at Allahabad
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.