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ABHISHEK CONSTRUCTION vs. UNION OF INDIA & OTHERS
(Allahabad High Court)

Hon'ble Judges:

ROHIT RANJAN AGARWAL, J.
Pet. Counsel
Pranjal Shukla
Res. Counsel
A.s.g.i.,parv Agarwal

Petitioner / Applicant

ABHISHEK CONSTRUCTION
Respondent UNION OF INDIA & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Dec 9, 2022
Order No.

Writ Tax No. - 1222 of 2022

Citation

2022(12) TAXREPLY 6682
Original Order
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ORDER

ORDER HON'BLE ROHIT RANJAN AGARWAL,J. Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri Parv Agarwal, learned counsel for the respondent nos. 2 and 3. This writ petition assails the order passed by the Assistant Commissioner, CGST, Sector-3, Gautam Budh Nagar cancelling the registration of the petitioner as well as the first appellate authority dismissing the appeal on the ground that the appeal filed by the petitioner was time barred. Facts, in nutshell, are that petitioner who is engaged in the business of manufacturing and sales of machinery part had filed its return till October 2019, however, the department had issued a show cause notice which remain unattended by the assessee/petitioner. The registration of the petitioner's firm was cancelled on 24.10.2019. An appeal under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter called as the 'Act of 2017') was filed on 09.06.2022. The first appellate authority....

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