TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Petition allowed; defective show-cause notice quashed for inconsistent reply period and appearance date, matter remitted for fresh notice</h1> <h3>M/s Bala Ji Medical Ajency Thru. Proprietor Mr. Jitendra Mishra Versus State Of U.P. Thru. Addl. Chief Secy. State Tax U.P. Lko. And 2 Others</h3> M/s Bala Ji Medical Ajency Thru. Proprietor Mr. Jitendra Mishra Versus State Of U.P. Thru. Addl. Chief Secy. State Tax U.P. Lko. And 2 Others - 2025:AHC - ... Petitioner's proprietorship (registered Aug. 2022) faced GST cancellation via GST REG-19 dated 02.05.2024 following show-cause notice GST REG-17 dated 12.03.2024 for failure to furnish returns. The petition did not explain why no written reply to the show-cause notice was filed. The notice expressly warned that 'if the assessee fails to furnish a reply within the stipulated date or fails to appear for personal hearing on the date and time the case will decided ex parte on the basis of available records and on merits.' The notice gave 30 days from service (until 12.04.2024) to reply but simultaneously fixed a personal hearing on 09.04.2024, i.e., before expiry of the 30-day period and without specifying the venue. Notice was held bad in law; the cancellation order dated 02.05.2024 was quashed. Relief was limited: writ allowed to that extent, leaving respondents free to issue a fresh, legally valid show-cause notice.
TaxTMI 
TaxTMI 
