Divided Bench dismissed this writ petition for certiorari. The Court held that no reason existed to interfere with orders cancelling the petitioner's firm registration under the CGST/UPGST Act due to recorded findings of fake transactions and tax evasion.
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Court No. - 3
Case :- WRIT TAX No. - 533 of 2022
Petitioner :- Mohd. Usman Respondent :- State Of U P And 2 Others Counsel for Petitioner :- Dhirendra Kumar Srivastava,Rajiv Sisodia Counsel for Respondent :- C.S.C.
Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J.
Heard learned counsel for the petitioner and the learned Standing Counsel for the respondents-State.
This writ petition has been filed praying for the following relief:
"Issue a writ, order or direction in the nature of certiorari quashing impugned order dated 28.09.2021 passed by the respondent no.3 and the impugned order dated 06.09.2018 passed by the respondent no.2."
In the impugned appellate order dated 28.09.2021, findings with regard to the fake transactions and evasion of tax have been recorded which have not been even alleged with perverse in the writ petition. Therefore, we do not find any good reason to interfere with the impugned orders cancelling the registration of the firm of the petitioner under the CGST/UPGST Act, 2017.
In view of the aforesaid, the writ petition is dismissed .
It is made clear that the authorities initiating the assessment proceeding or any other proceedings shall not be influenced by any of the observations made in the body of this order.
Order Date :- 20.4.2022 SK
Digitally signed by SUSHEEL KUMAR Date: 2022.04.20 15:50:49 IST Reason: Location: High Court of Judicature at Allahabad
2 issues framed by the court
Whether the writ petition challenging the cancellation of firm registration under CGST/UPGST Act should be allowed given perverse findings on fake transactions and tax evasion.
Whether the High Court should interfere with the appellate order quashing the petitioner's firm registration.
1 provisions across 1 enactments
Mohd. Usman
State Of U P
Surya Prakash Kesarwani
Jayant Banerji
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
