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RAJVEER CONSTRUCTIONS vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL, J.
Pet. Counsel
Ajay Kumar Yadav
Res. Counsel
C.s.c.

Petitioner / Applicant

RAJVEER CONSTRUCTIONS

Respondent STATE OF UP AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Feb 19, 2025
Order No.

Writ Tax No. - 1834 of 2024

Citation

2025(2) TAXREPLY 12478

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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Ajay Kumar Yadav, learned counsel for the petitioner and learned ACSC for the respondents. 2. The instant writ tax is being enetertained by this Court in view of the fact that GST Tribunal is not functional in the State of U.P. Pursuant to the Gazette notification of the Central Government being No. CG-DL-E-14092023-248743 dated 14.9.2023. 3. By means of the present writ petition the petitioner has assailed the order dated 06.04.2021 passed by the Assistant Commissioner, Sector 03, State Tax, Prayagraj by which the registration of the petitioner has been cancelled as well as the order dated 11.09.2024 by which the appeal preferred by the petitioner has been dismissed by the respondent no.2 as barred by limitation as provided under section 107(4) of the UPGST Act (herein after referred to as the Act). 4. Learned counsel for the petitioner submits that registration of the petitioner has been cancelled without follow....

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