WRIT TAX No. 345 of 2026 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 345 of 2026 M/S M H Associates Thru. Proprietor Mohd Hilal Khan .....Petitioner(s) Versus U.O.I. Thru. Secy. Ministry Of Finance Deptt. Of Revenue New Delhi And 4 Others .....Respondent(s) Counsel for Petitioner(s) : Ravi Kumar Surtani, Sandeep Gupta Counsel for Respondent(s) : A.S.G.I., Dheeraj Srivastava, Kuldeepak Nag (K.D.Nag) Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the petitioner and Shri Neeraj Srivastava, learned counsel for the respondents. 2. Present petition has been filed challenging the order of cancellation of registration passed on 28.03.2025 as well as order dated 28.11.2025 whereby the appeal was dismissed as being beyond limitation. 3. Contention of learned counsel for the petitioner is that the petitioner was served with a show cause notice containing the following reasons: "Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Rule 21(a) - Person does not conduct any business from declared place of business/place of business not found." 4. The petitioner never received the sa