Disposed¶15

Admire Infra and Merchandise Private Lemited v. State of U.P. and Another

Allahabad HC7 Mar 2025WTAX/777/2025

Case brief

AI extract

What is this about?

Writ Tax (Allahabad HC, DB, order dated 7.3.2025): cancellation of GST registration under U.P. Goods and Services Tax Act, 2017 by order dated 23.08.2022 set aside for non-application of mind; internal contradiction between recording examination of reply dated 20.08.2022 and citing 'no response received'; petitioner granted 15 days to reply to show cause notice dated 06.08.2022; fresh decision after opportunity of hearing; natural justice / opportunity of hearing.

What did the court decide?

Order dated 23.08.2022 cancelling the petitioner's registration set aside; petitioner permitted to file response to show cause notice dated 06.08.2022 within 15 days; respondent no.2 to afford opportunity of hearing and decide with expedition ¶15

Admire Infra and Merchandise Private Lemited vs State… — GST and Indirect Tax | Allahabad HC (2025)

What the court decided

AI extract

Outcome

¶15

Issue for consideration

Whether the order dated 23.08.2022 cancelling the petitioner's registration under the U.P. Goods and Services Tax Act, 2017, passed without any response to the show cause notice and, as alleged, without opportunity of hearing, was liable to be set aside

¶10

Court's answer

The order dated 23.08.2022 reflects non-application of mind: though admittedly no response was filed by the petitioner, the order records that a reply dated 20.08.2022 was examined and yet cancels the registration for the reason 'no response received'

¶10

Ratio / Principle

The order dated 23.08.2022 passed by respondent no.2 is set aside, without going into the other aspects raised

¶13

Key takeaways

The petitioner may file its response to the show cause notice dated 06.08.2022 within a period of 15 daysratio¶14
On filing of the reply, respondent no.2 shall provide an opportunity of hearing to the petitioner and decide the matter with expeditionratio¶14

Detailed headnote1 paragraphs

Allahabad High Court (DB: Arun Bhansali, CJ and Kshitij Shailendra, J.) set aside an order dated 23.08.2022 cancelling the petitioner company's registration under the U.P. Goods and Services Tax Act, 2017, finding it to reflect non-application of mind: the order recorded examination of a reply dated 20.08.2022 and simultaneously cancelled the registration for the reason 'no response received', although it was admitted that no response had in fact been filed to the show cause notice dated 06.08.2022. The petition was disposed of permitting the petitioner to file its response to the show cause notice within 15 days, whereafter respondent no.2 is to provide an opportunity of hearing and decide the matter with expedition. Other aspects raised were not gone into.

¶1

Neutral Citation No. - 2025:AHC:33035-DB

¶2

Chief Justice's Court

¶3

Case :- WRIT TAX No. - 777 of 2025

¶4

Petitioner :- Admire Infra and Merchandise Private Limited Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav, Akhilesh Mishra Counsel for Respondent :- C.S.C., Ankur Agarwal

¶5

Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J.

¶6

This petition has been filed by the petitioner company challenging the order dated 23.08.2022 passed by the respondents cancelling the petitioner's registration under the U.P. Goods and Services Tax Act, 2017.

¶7

Submissions have been made that a show cause notice was issued to the petitioner on 06.08.2022, however, as the Director looking after compliances was not well, who later on died, company could not file response to the said notice and without providing any opportunity of hearing, the order impugned has been passed and, therefore, the same deserves to be quashed and set aside.

¶8

Learned Standing Counsel supported the order impugned.

¶9

We have considered the submissions and have perused the material available on record.

¶10

A bare perusal of order dated 23.08.2022 (Annexure-1 to the petition) reveals that the same has been passed without any application of mind. Admittedly, no response to the show cause notice was given by the petitioner, however, the order indicates that reply dated 20.08.2022 was filed which was examined and for the reason 'no response received', the registration has been cancelled.

¶11

The very fact that though no response was given by the petitioner to indicate that the response was received and then to cancel the registration on non-receipt of any response clearly reflects non application of mind by the officer for passing the order impugned.

¶12

In view of the above, without going into the other aspects of the matter as raised, we deem it appropriate and, therefore, set aside

¶13

the order dated 23.08.2022 passed by respondent no.2.

¶14

The petitioner may file its response to the show cause notice dated 06.08.2022 within a period of 15 days, on filing of the said reply, the respondent no.2 after providing an opportunity of hearing to the petitioner, would decide the same with expedition.

¶15

The petition is, accordingly, disposed of.

¶16

Order Date :- 7.3.2025 AHA/AKShukla

¶17

(Kshitij Shailendra, J) (Arun Bhansali, CJ)

¶18

Digitally signed by :- AFZAL HUSAIN ABBASI High Court of Judicature at Allahabad

Admire Infra and Merchandise Private Lemited v. State of U.P. and Another

Case brief

What is this about?

What did the court decide?

Admire Infra and Merchandise Private Lemited v. State of U.P. and Another

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

All orders in this case

Similar cases

M/S Regency Hospital Limited vs Union of India and 3 Others

Alok Choudhary vs State of Up and 2 Others

Raj Kishor and Another vs State of U.P. and Another

Smt. Hemwanti Devi vs State of U.P. and 6 Others

Chainpal Singh Chouhan vs State of U.P. and 4 Others

Ghanshyam Prasad Kesarwani vs State of Up and 5 Others