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AJAY BUILDING MATERIAL vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Shubham Agrawal
Res. Counsel
C.s.c.

Petitioner / Applicant

AJAY BUILDING MATERIAL
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 27, 2023
Order No.

WRIT TAX No. 844 of 2022

Citation

2023(3) TAXREPLY 7415
Original Order
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ORDER

ORDER Hon'ble Pankaj Bhatia,J. Present petition has been filed challenging the order dated 01.12.2020 whereby GST registration of the petitioner has been cancelled as well as the order dated 30.12.2021 whereby the appeal has been dismissed. Contention of learned counsel for the petitioner is that the petitioner was served with a show-cause notice dated 20.11.2020 whereby it was alleged that taxpayer has not filed returns for a continuous period of six months. He argues that in the show-cause notice, no date and time was fixed for hearing. He argues that without fixing any date and time for hearing, an order came to be passed on 01.12.2020 cancelling the GST registration of the petitioner without assigning any reason whatsoever. He further argues that against the order dated 01.12.2020 an appeal was preferred and alongwith the appeal, the petitioner had annexed the documents demonstrating that the allegations in the show-cause notice were incorrect. He further cla....

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