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WORLD SOLUTION vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Yashonidhi Shukla
Vedika Nath
Res. Counsel
C.s.c

Petitioner / Applicant

WORLD SOLUTION

Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 3, 2023
Order No.

Writ Tax No. - 931 of 2023

Citation

2023(10) TAXREPLY 8035

Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Yashonidhi Shukla learned counsel for the petitioner and Sri Rishi Kumar learned ACSC for the respondents. 2. The instant writ tax is being enetertained by this Court in view of the fact that GST Tribunal is not functional in the State of U.P. Pursuant to the Gazette notification of the Central Government being No. CG-DL-E-14092023-248743 dated 14.9.2023. 3. By means of the present writ petition the petitioner has assailed the order dated 3.2.2023 passed by the Assistant Commissioner, Sector 25, State Tax, Kanpur Nagar by which the registration of the petitioner has been cancelled as well as the order dated 17.7.2023 by which the appeal preferred by the petitioner has been dismissed by the respondent no.2 as barred by limitation as provided under section 107(4) of the UPGST Act (herein after referred to as the Act). 4. Learned counsel for the petitioner submits that registration of the petitioner has been cancelle....

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☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).