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ULTRA STEEL & OTHERS vs. THE STATE OF MADHYA PRADESH & OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SHEEL NAGU
HIRDESH
Pet. Counsel
Mukesh Agrawal
Ayush Gupta
Res. Counsel
A.d. Bajpai

Petitioner / Applicant

ULTRA STEEL & OTHERS

Respondent THE STATE OF MADHYA PRADESH & OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Jun 12, 2023
Order No.

Writ Petition No. 21659 of 2022 And Writ Petition No. 22416 of 2022

Citation

2023(6) TAXREPLY 7458

Original Order
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ORDER

ORDER In view of similar issue involved, W.P. No.21659 of 2022 and W.P. No.22416 of 2022 have been heard together and are being disposed of by this common order. 2. For the sake of convenience, facts are taken from W.P. No.21659 of 2022. 3. W.P. No.21659 of 2022 filed under Article 226 of the Constitution of India by an assessee, is essentially against the cancellation of registration under the State Goods and Services Tax Act (SGST) and the consequential orders of dismissal of an application for revocation of cancellation of registration and the dismissal of appeal u/s. 107 of the SGST. 4. Learned counsel for rival parties are heard on the question of admission so also final disposal. 5 The principal contention of learned counsel for petitioner-assessee is two fold. The first being that the impugned show cause notice dated 28.01.2022 (Annexure P/2) is vague for not supplying the relevant reasons and material while proposing cancellation of re....

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