WRIT TAX No. 291 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:30335-DB Chief Justice's Court Case :- WRIT TAX No. - 291 of 2025 Petitioner :- Surendra Kumar Proprietor M/s Palak Enterprises Respondent :- Superintendent CGST Sector 5 Jaunpur Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- Gaurav Mahajan, 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 12.03.2023 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 on 14.01.2023, however, being non- conversant with reading the notices on Portal, he 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 12.03.2023 (Annexure-1 to the petition) reveals that the same has been passed without an