WRIT TAX No. 1211 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:55121-DB Chief Justice's Court Case :- WRIT TAX No. - 1211 of 2025 Petitioner :- M/s Raja Spela Oil Through its Pro-Zulkar Nain Respondent :- State of U.P. and Another Counsel for Petitioner :- Ravindra Kumar Rastogi Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 05.02.2024 (Annexure No. 3) passed by the Assistant Commissioner, Sector 1, Dhampur whereby the GST registration of the petitioner has been cancelled w.e.f. 05.02.2024. 2. Submissions have been made that the petitioner was issued a show cause notice for cancellation of registration on account of not furnishing the bank details. Submissions have also been made that though attempts were made by the petitioner to furnish the bank details, the system did not fetch the bank details as the bank account was opened after the registration was done. Further submissions have been made that no opportunity of hearing was provided to the petitioner before passing the order dated 05.02.2024, after notice was issued on 04.11.2023 and therefore, the order dated 05.02.2024 may be set asid