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APEX INDIA ASSOCIATE (MARUT SUT TIWARI) vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

DEVENDRA KUMAR UPADHYAYA
SUBHASH VIDYARTHI
Pet. Counsel
Sumit Kumar Srivastava
Res. Counsel
---

Petitioner / Applicant

APEX INDIA ASSOCIATE (MARUT SUT TIWARI)

Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 28, 2022
Order No.

Writ Tax No. - 80 of 2022

Citation

2022(4) TAXREPLY 5743

Original Order
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ORDER

Heard learned counsel for the petitioner and learned State Counsel representing the respondent Nos. 1 to 3. This petition filed under Article 226 of the Constitution of India has been filed challenging the order dated 30.10.2018 whereby the Assistant Commissioner, State Goods & Service Tax, Lucknow has cancelled the registration of the petitioner as a dealer. It has been pointed out by the learned counsel representing the State that the said order is appealable in terms of the provisions contained in Section 107 of U.P. Goods & Service Act, 2017 wherein it has been provided that the appeal may be preferred within three months from the date on which the decision or order to be appealed against is communicated to such person. Submission of learned counsel for the petitioner is that in this case, the petitioner never received any notice and it has been held by a Division Bench of this Court in M/s Kashi Bartan Bhandar Vs. State of U.P. and 2 others (Writ Tax No....

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