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MAYANK SIKARWAR vs. STATE OF U.P. THROUGH ITS FINANCE SECRETARY, MINISTRY OF FINANCE, U.P. LUCKNOW AND 2 OTHERS
(Allahabad High Court)

Hon'ble Judges:

SIDDHARTHA VARMA
Pet. Counsel
Mayank Tripathi
Anshul Nigam
Rekha Singh
Res. Counsel
C.s.c

Petitioner / Applicant

MAYANK SIKARWAR

Respondent STATE OF U.P. THROUGH ITS FINANCE SECRETARY, MINISTRY OF FINANCE, U.P. LUCKNOW AND 2 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 7, 2020
Order No.

Writ Tax No. - 300 of 2020

Citation

2020(7) TAXREPLY 3002

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ORDER

Counter affidavit filed today by the learned Standing Counsel be kept on record. The defects reported by Stamp Reporter are being ignored due to prevailing Covid-19 infection. Counsel for the petitioner may remove the defects as and when Covid-19 infection subsides. The petitioner had a registration under the Goods and Services Tax Act, 2017, which when the Assessing Authority cancelled on 19.9.2019 under Section 29(2)(c) of the Goods and Services Tax Act, 2017(hereinafter referred to as 'the Act), the petitioner filed an application for the revocation of the cancellation order. When, however, the application was rejected on 10.1.2020, the petitioner filed a First Appeal under Section 107 of the Act. Upon the dismissal of the First Appeal on 13.2.2020, in the absence of Tribunal, the instant writ petition was filed. The contention of the learned counsel for the petitioner is that the orders of the Assessing Authority and of the First Appellate Court cannot be....

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