WRIT TAX No. 2020 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:88168-DB Chief Justice's Court Case :- WRIT TAX No. - 2020 of 2025 Petitioner :- Manjeet Singh Respondent :- Union of India and 2 others Counsel for Petitioner :- Saurabh Pathak Counsel for Respondent :- A.S.G.I.,C.S.C.,Naveen Chandra Gupta Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner aggrieved of the order dated 05.12.2023 passed by respondent no. 3 whereby the registration of the petitioner under the Goods and Services Tax Act, 2017 has been cancelled. 2. The petitioner was issued a show cause notice dated 3.11.2023 inter-alia requiring him to show cause as to why registration be not cancelled for non filing of returns. The petitioner did not respond to the show cause notice and also did not appear for personal hearing, which led to passing of the order dated 05.12.2023 cancelling the registration of the petitioner with effect from 03.11.2023. 3. Counsel for the petitioner made submissions that by the time the petitioner became aware of the cancellation of the registration, the period seeking revocation of the cancellation was already over and therefore, now the respondents be d