Wings Security Services through Proprietor Surender Kumar Arora v. State of U.P. and Another
Case brief
What is this about?
Cancellation of GST registration under U.P. Goods and Services Tax Act, 2017; show cause notice dated 30.01.2023 unanswered; order dated 24.02.2023 recorded examination of reply dated 08.02.2023 while citing 'no response received'; non-application of mind; no opportunity of hearing; order set aside; liberty to file response within 15 days; fresh adjudication after hearing with expedition; Allahabad High Court, Chief Justice's Court; WRIT TAX No. 180 of 2025; Neutral Citation 2025:AHC:53133-DB.
What did the court decide?
Order dated 24.02.2023 cancelling the petitioner's registration under the U.P. Goods and Services Tax Act, 2017 set aside; petitioner permitted to file response to the show cause notice dated 30.01.2023 within 15 days, whereafter respondent No.2 to provide an opportunity of hearing and decide with expedition. ¶¶14