WRIT TAX No. 777 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:33035-DB Chief Justice's Court Case :- WRIT TAX No. - 777 of 2025 Petitioner :- Admire Infra and Merchandise Private Limited Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav, Akhilesh Mishra Counsel for Respondent :- C.S.C., Ankur Agarwal Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed by the petitioner company challenging the order dated 23.08.2022 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 06.08.2022, however, as the Director looking after compliances was not well, who later on died, company 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 23.08.2022 (Annexure-1 to the petition) reveals that