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SHRI SUSHANT GUPTA vs. THE COMMISSIONER CENTRAL GOODS & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA, J.
Pet. Counsel
Alok Saxena
Res. Counsel
Krishna Agarawal

Petitioner / Applicant

SHRI SUSHANT GUPTA
Respondent THE COMMISSIONER CENTRAL GOODS & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 11, 2023
Order No.

Writ Tax No. - 398 of 2023

Citation

2023(4) TAXREPLY 7226
Original Order
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. Heard the counsel for the petitioner and the learned Standing Counsel. The present petition has been filed by the petitioner challenging the order dated 31.01.2023 as well as the order dated 20.07.2022 passed by the respondent no.2 whereby the registration of the petitioner under GST was cancelled. The counsel for the petitioner argues that on 14.02.2022, a show cause notice was served upon the petitioner in which the following ground was mentioned as the reason for proposing the cancellation of the registration number : "THE DRC-03 FOR INTEREST LIABILITY DID NOT FILE BY THE TAXPAYER". The petitioner gave a reply to the said show cause notice, however, an order came to be passed on 20.07.2022 giving the following reasons for cancellation of the registration : "AS PER DY COMMISSIONER, RANGE-C SGST LETTER C.NO.1737, FIRM FOUND NON EXISTENCE AT THE GIVEN ADDRESS." The petitioner preferred an appeal ....

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