WRIT TAX No. 673 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:29128-DB Chief Justice's Court Case :- WRIT TAX No. - 673 of 2025 Petitioner :- M/S Mahadevi Construction Respondent :- State of U.P. and Another Counsel for Petitioner :- Radheshyam Yadav, Surendra Kumar Verma 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 14.01.2023 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, as petitioner and his wife were seriously ill, they 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 16.03.2023 (Annexure-4 to the petition) reveals that the same has been passed without any application of mi