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CHANDRA SAIN vs. U.O.I.,MINISTRY OF FINANCE AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA, J.
Pet. Counsel
Sanjieva Shankhdhar
Res. Counsel
---

Petitioner / Applicant

CHANDRA SAIN
Respondent U.O.I.,MINISTRY OF FINANCE AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 22, 2022
Order No.

Writ Tax No. - 147 of 2022

Citation

2022(9) TAXREPLY 6371
Original Order
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ORDER

1. Heard learned counsel for the petitioner; Shri Shiv P. Shukla, learned counsel for respondent nos.1 & 2 and learned Standing Counsel for respondent nos.3 to 6. 2. Present petition has been filed challenging the order dated 13.02.2020 whereby the registration of the petitioner was cancelled as well as the appellate order dated 06.09.2022 whereby the appeal was dismissed as being beyond the prescribed period of limitation. 3. The facts, in brief, are that the petitioner is a proprietorship concern engaged in civil contractual works and was registered under the GST Act. It appears that as the GST returns was not filed by the counsel, a show-cause notice dated 04.02.2020 was served. In the said show-cause notice, the reasons as prescribed were as under: “Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Any Taxpayer other than composition t....

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