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SURENDRA BAHADUR SINGH vs. STATE OF U.P.
(Allahabad High Court)

Hon'ble Judges:

VIVEK CHAUDHARY
MANISH KUMAR

Pet. Counsel

Rishi Kumar Tripathi

Utkarsh Singh

Res. Counsel

C.s.c.

Petitioner / Applicant	SURENDRA BAHADUR SINGH
Respondent	STATE OF U.P.
Court	Allahabad High Court
State	Uttar Pradesh
Date	Aug 23, 2023
Order No.	Writ Tax No. - 172 of 2023
Citation	2023(8) TAXREPLY 7793
Original Order
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ORDER
ORDER 1. Heard Sri Rishi Kumar Tripathi, learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 07.01.2023 whereby the registration of the petitioner was cancelled as well as the appellate order dated 01.07.2023 whereby the appeal was dismissed as being beyond the prescribed period of limitation. 3. The facts, in brief, are that the petitioner is a proprietorship concern engaged in civil contractual works and was registered under the GST Act. It appears that as the GST returns was not filed by the counsel, a show-cause notice dated 03.11.2022 was served. In the said show-cause notice, the reasons as prescribed were as under: "Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of si....