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SHREE BHAGWAT ESTATE DEVELOPER PRIVATE LIMITED vs. THE COMMISSIONER UTTAR PRADESH GOODS AND SERVICE TAX & OTHERS
(Allahabad High Court)

Hon'ble Judges:

ROHIT RANJAN AGARWAL, J.
Pet. Counsel
Punit Kumar Upadhyay
Res. Counsel
C.s.c.

Petitioner / Applicant

SHREE BHAGWAT ESTATE DEVELOPER PRIVATE LIMITED
Respondent THE COMMISSIONER UTTAR PRADESH GOODS AND SERVICE TAX & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Dec 5, 2022
Order No.

Writ Tax No. - 1275 of 2021

Citation

2022(12) TAXREPLY 6645
Original Order
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ORDER

ORDER HON'BLE ROHIT RANJAN AGARWAL, J. Heard Sri Punit Kumar Upadhyay, learned counsel for the petitioner and Sri Rishi Kumar, learned Standing Counsel for the State. The present writ petition assails the order passed by respondent no. 3, Assistant Commissioner, Sector- 9, Uttar Pradesh Goods and Services Tax, Varanasi (A), Varanasi cancelling the registration of the petitioner and order of appellate authority, respondent no.2, upholding the order of cancellation. The petitioner had applied for GST Registration and was duly granted by taxing authority. He is engaged in the business of construction and had submitted his GSTR-3B for the month of July, 2017 on 18.10.2017 declaring zero sales and thereafter no return was filed for two years and a show-cause notice was issued to the petitioner on 07.09.2019 and he was required to file a reply. As no reply was filed by petitioner, GST registration was cancelled by the order dated 19.09.2019. Against the said order, a d....

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