WRIT TAX No. 546 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:78209-DB Chief Justice's Court Case :- WRIT TAX No. - 546 of 2025 Petitioner :- M/s M Y Ent Bhatta Respondent :- State of U.P. and another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- S.C. Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed aggrieved of the order dated 05.01.2024 (Annexure-1) 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 14.11.2023 for cancellation of registration on account of failure to furnish return for a continuous period of six months and the registration of the petitioner was suspended w.e.f. 14.11.2023. 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 and set aside. 5. By order dated 08.04.202