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AGARWAL CONSTRUCTION COMPANY vs. COMMISSIONER STATE TAX & OTHERS
(Allahabad High Court)

Hon'ble Judges:

VIVEK CHAUDHARY
Pet. Counsel
Somesh Tripathi
Anuj Dubey
Res. Counsel
C.s.c.

Petitioner / Applicant

AGARWAL CONSTRUCTION COMPANY
Respondent COMMISSIONER STATE TAX & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Feb 23, 2023
Order No.

Writ Tax No. - 43 of 2023

Citation

2023(2) TAXREPLY 7108
Original Order
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ORDER

ORDER HON'BLE VIVEK CHAUDHARY, J. Heard learned counsel for the petitioner and the learned Standing Counsel for the State. Present petition has been filed challenging the order dated 30.07.2022 whereby GST registration of the petitioner has been cancelled and the order dated 12.01.2023, whereby the Appeal No.06 of 2023, U.P. Goods and Service Tax Act, 2017 filed against the cancellation of registration has been dismissed. The facts, in brief, are that the petitioner is the sole proprietary of the firm engaged in the business of civil construction work and was registered under GST Act. It appears that the GST return was not filed by the counsel and thereafter a show cause notice dated 18.07.2022 was issued, directing the petitioner to furnish a reply to the notice within seven working days from the date of service of the notice. The case of the petitioner is that he has not been able to get the show cause notice issued by the respondent and, therefore, he could no....

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