WRIT TAX No. 2057 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2057 of 2026 M/S Shivansh Fmcg India Private Lmited .....Petitioner(s) Versus Union Of India And 3 Others .....Respondent(s) Counsel for Petitioner(s) : Nishant Mishra, Vedika Nath Counsel for Respondent(s) : A.S.G.I., Dhananjay Awasthi Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Shri Nishant Mishra along with Ms. Prerna Surolia, learned counsel for the petitioner and Shri Dhananjay Awasthi, learned counsel for the respondents. 2. Present petition has been filed with the following relief:- "Issue a writ, order or direction in the nature of mandamus commanding respondents no.3 & 4 to forthwith restore the registration of the petitioner, as directed in order dated 27.01.2026 passed by the appellant authority." 3. Counter and rejoinder affidavits have been filed. 4. Earlier show cause notice dated 16.07.2025 was issued by Superintendent, Range-Shyamganj, CGST, Bareilly proposing to cancel the petitioner's registration for the following reasons:- "1. Rule 21(a)- Person does not conduct any business from declared place of business/place of business not found. 2. Rule 21(b)-person issues invoice