WRIT TAX No. 2305 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2305 of 2026 M/S Betterbot Tech Services Private Limited .....Petitioner(s) Versus Union Of India And 2 Others .....Respondent(s) Counsel for Petitioner(s) : Nishant Mishra, Ojasvi Gupta, Vedika Nath Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri Parv Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 09.09.2025 cancelling the petitioner's registration passed pursuant to the show-cause notice dated 26.08.2025. 3. Submission is absolutey no reason exists and absolutey no reason has been assigned to cancel the petitioner's registration. Merely because the Superintendent, Range-29, CGST, Gautambuddh Nagar has observed that the petitioner may not have filed reply to the show-cause notice dated 26.08.2025, that may not have given rise to cancellation of its registration. 4. On the other hand, learned counsel for the revenue contends that the petitioner has statutory remedy of appeal. However, as to merits, it could not be pointed out on t