WRIT TAX No. 618 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:33692-DB Chief Justice's Court Case :- WRIT TAX No. - 618 of 2025 Petitioner :- Rais Khan Respondent :- Assistant Commissioner and another Counsel for Petitioner :- Vibhuti Narain Counsel for Respondent :- Ankur Agarwal, 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 01.11.2022 passed by the respondent no. 1 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 18.10.2022, however, due to uploading of the notice on Additional Tab of the 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. It is also submitted that an appeal has been filed by the petitioner against the order impugned, as the same is barred by limitation and the power to condone the delay is limited, the same is otherwise liable to be dismissed and therefore, the petitioner would withdraw the same. 3. Learned Standi