WRIT TAX No. 1615 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1615 of 2026 M/S Jubair Enterprises .....Petitioner(s) Versus Union Of India And Another .....Respondent(s) Counsel for Petitioner(s) : Sumit Kumar Gupta, Vedika Nath, Yashonidhi Shukla Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi, Priyanka Midha Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE VIVEK SARAN, J. 1. Heard Ms. Vedika Nath, learned counsel for the petitioner and Ms. Priyanka Midha, learned counsel for the revenue. 2. Challenge has been raised to the order dated 30.07.2025 passed by Superintendent, Range XXV cancelling the petitioner's registration. The order has been passed pursuant to the show cause notice dated 19.07.2025. 3. Laches have been explained for reason of revocation application filed by the petitioner which was dismissed on 13.01.2026. Thus, there are no laches. 4. On merits, we note, the show cause notice was issued on 19.07.2025 alleging the firm was 'bogus', its reply was called on 27.05.2025. Though the petitioner did not furnish any reply thereto, the impugned order has been passed without assigning any reason to reach the conclusion that the petitioner firm was bogus. For ready refe