WRIT TAX No. 2664 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:93530-DB Chief Justice's Court Case :- WRIT TAX No. - 2664 of 2025 Petitioner :- M/s. Babu Constructions Respondent :- Union of India and 3 others Counsel for Petitioner :- Mohit Behari Mathur Counsel for Respondent :- A.S.G.I.,Amit Mahajan, Naveen Chandra Gupta Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed aggrieved of the order dated 13.09.2024 (Annexure-3) whereby the GST registration of the petitioner has been cancelled. 2. Submissions have been made that the petitioner was issued a show cause notice dated 13.08.2024 for cancellation of registration on account of failure to furnish returns for a continuous period of six months and the registration of the petitioner was suspended w.e.f. 13.08.2024. 3. It is submitted that the notice issued, inter alia, indicates 'Jurisdictional Officer System Generated Notice, Contact Jurisdiction Office for further process'. 4. It is emphasized that issuance of the notice itself was contrary to law as the authority vests in officers and not in the system and, therefore, the consequential order cancelling the registration of the petitioner deserves to be quashed