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V.P. CONSTRUCTIONS LKO & OTHERS vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

SUBHASH VIDYARTHI, J.

Pet. Counsel

Ankit Pande

Res. Counsel

C.s.c.

Petitioner / Applicant	V.P. CONSTRUCTIONS LKO & OTHERS
Respondent	STATE OF U.P. & OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	May 3, 2024
Order No.	Writ Tax No. - 98 of 2024
Citation	2024(5) TAXREPLY 9659
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ORDER
ORDER 1. Heard Sri Ankit Pande, learned counsel for the petitioner and Sri Pankaj Srivastava, learned Additional Chief Standing Counsel for the State. 2. By means of the instant writ petition under Article 226 of the Constitution of India, the petitioner has challenged the validity of an order dated 09.02.2022 passed by the Assistant Commissioner, Sector 12, Lucknow (B) cancelling the registration of the petitioners' proprietorship concer M/s V.P. Construction, Lucknow. The petitioner has also challenged the validity of an order dated 12.02.2024 passed by the Additional Commissioner, Grade-2 (Appeal) State Tax, Judicial Block-3, Lucknow, dismissing the Defective Appeal No.1 of 2024 filed by the petitioner against the aforesaid cancellation order dated 9.02.2022, only on the ground that the appeal had been filed belatedly. 3. The learned counsel for the petitioner has submitted that the cancellation order dated 09.02.2022 mentions that:- "This has reference t....