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SKY ASSOCIATES vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR

Pet. Counsel

Akhil Agnihotri

Res. Counsel

Nimai Dass

Petitioner / Applicant	SKY ASSOCIATES
Respondent	STATE OF U.P. AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Dec 10, 2024
Order No.	Writ Tax No. - 2140 of 2024
Citation	2024(12) TAXREPLY 11836
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ORDER
ORDER 1. This writ petition is directed against order dated 15.3.2024 passed by the respondents whereby GST registration of the petitioner has been cancelled. 2. It is inter-alia indicated that petitioner is registered under the Goods and Service Tax Act, 2017 ('Act, 2017') having GSTIN No.09EZRPS4978B1Z1. A show cause notice was issued to the petitioner dated 6.2.2024 for cancellation of the registration on the common portal. The reason indicated in the notice was that the petitioner has not filed return for a continuous period of six months. It is claimed that notice was sent on the common portal, which the petitioner did not see, being unaware of the same and for lack of response, the impugned order dated 15.3.2024 ordering for cancellation of the registration was passed by the authority. 3. The petitioner became aware of the said aspect when it received the said information while dealing with the Railways wherein, it was indicated that its GST registration ha....