Allahabad High Court · 2025-04-10
WRIT TAX No. 180 of 2025 at Allahabad
- Citation / case number
- WRIT TAX No. 180 of 2025 at Allahabad
- Court
- Allahabad High Court
- Petitioner
- WRIT TAX No. 180 of 2025 at Allahabad
- Respondent
- Unknown
Judgment text excerpt
Neutral Citation No. - 2025:AHC:53133-DB Chief Justice's Court Case :- WRIT TAX No. - 180 of 2025 Petitioner :- Wings Security Services through Proprietor Surender Kumar Arora Respondent :- State of U.P. and another Counsel for Petitioner :- Rishi Tandon Counsel for Respondent :- Nimai Dass (A.C.S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed by the petitioner challenging the order dated 24.02.2023 passed by the respondents cancelling the petitioner's registration under the U.P. Goods and Services Tax Act, 2017. 2. Submissions have been made that a show cause notice was issued to the petitioner 30.01.2023, however, as the petitioner was unaware of the notice issued in this regard, it could not file response to the said notice and without providing any opportunity of hearing, the order impugned has been passed and, therefore, the same deserves to be quashed and set aside. 3. Learned Standing Counsel supported the order impugned. 4. We have considered the submissions and have perused the material available on record. 5. A bare perusal of order dated 24.02.2023 (Annexure-1 to the petition) reveals that the same has been passed