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

Hon'ble Judges:

VIVEK CHAUDHARY, J.
Pet. Counsel
Raja Babu Gupta
Res. Counsel
Dipak Seth
Kuldeepak Nag

Petitioner / Applicant

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

Uttar Pradesh

Date Feb 17, 2023
Order No.

Writ Tax No. - 39 of 2023

Citation

2023(2) TAXREPLY 7012
Original Order
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ORDER

ORDER Heard learned counsel for the petitioner and Shri Shiv P. Shukla, learned counsel for the respondent no.1 and learned Standing Counsel for the State. Present petition has been filed challenging the order dated 02.06.2021, whereby GST registration of the petitioner has been cancelled and the order dated 04.01.2023, whereby the Appeal No.02 of 2023 under 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 work contract 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 02.06.2021 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 respond....

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