M/S Katyal Industries v. State of U.P. and 2 Others
GST (U.P.) – cancellation of registration
Case brief
What is this about?
Allahabad High Court, WRIT TAX No. 609 of 2025, decided 7.3.2025 (Arun Bhansali, CJ and Kshitij Shailendra, J). M/s Katyal Industries v. State of U.P. UPGST Act, 2017 registration cancelled 21.5.2019; e-mode service of show cause notices for July 2017–March 2018 held ineffective; natural justice breach; adjudication order dated 11.12.2023 quashed/set aside with direction for fresh adjudication after reply within four weeks and personal hearing within three months; alternative remedy not insisted upon.
What did the court decide?
Order dated 11.12.2023 set aside; petitioner permitted to treat the said order itself as the notice and submit its final reply within four weeks; fresh order to be passed after affording opportunity of personal hearing, expeditiously and preferably within three months thereafter. ¶9