M/S S.A. Electricals,Gonda Thru. Proprietor, Smt. Jareena Khatoon and Another v. State of U.P. Thru. Prin. Secy. (Gst Tax Deptt.) Lko. and 2 Others
Case brief
What is this about?
Allahabad High Court (Lucknow Bench), Writ Tax No. 571 of 2025, Pankaj Bhatia J., 08.09.2025; petitioner M/s S.A. Electricals Gonda (Smt. Jareena Khatoon); respondents State of U.P. GST Tax Department; UP-GST registration cancelled 12.02.2024 by non-speaking order without hearing; appeal dismissed 29.03.2025 as beyond limitation; issue followed Chandra Sain Writ Tax No. 147 of 2022 (22.09.2022); both orders quashed; petition allowed; remanded to assessing authority for fresh orders with opportunity of hearing.
What did the court decide?
Orders dated 12.02.2024 (cancellation of registration) and 29.03.2025 (dismissal of appeal as time-barred) quashed; matter remanded to the assessing authority for fresh orders after affording an opportunity of hearing to the petitioners. ¶19