2025 (7) TMI 994

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....ed by Assistant Commissioner, State Tax, Sector -3, Azamgarh i.e. respondent no. 3. 3. Learned counsel for the petitioner submits that petitioner is registered firm engaged in the business of work contract, retail business, whole sale business, having GSTIN No. 09AEZPU9058F1ZE. He submits that a show cause notice was issued to the petitioner on 6.4.2022 for cancellation of its GST registration but while issuing the show cause notice, the opportunity of hearing was not granted under Section 29 (4) of UP GST Act. He submits that vide order dated 20.4.2022, respondent no. 3 has cancelled the GST registration of the petitioner without mentioning any ground. He submits that the order of cancellation of registration indicates that reply was su....

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.... which has an adverse effect on the right of the petitioner to run business as guaranteed under Article 19 of the Constitution of India, the same has been done without any application of mind which is neither the intent of the Act nor can it be held to be in compliance of the mandate of Article 14 of the Constitution of India. 10. Learned counsel for the petitioner further argues that his appeal has not been decided on merit though the same has been dismissed on the ground of latches, therefore, the doctrine of merger will have no application. 11. The impugned order which affect the right of the petitioner and has devoid of any reason, can be challenged before this Court as held by Hon'ble the Apex Court in the case of....

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.... therefore, the judgment relied upon by the counsel for the respondents in the case at hand, are of no aid to them. 20. The present case is similar to one Surendra Bahadaur Singh (supra), Namo Narayan Singh (supra) & Ashok Kumar Vishwakarma (supra); wherein the appeal was dismissed as barred by limitation under Section 107 of the GST Act. After considering the original order, set aside the same being without any reason and allowed the petitioner therein to file reply to the show cause notice and further directed the authority concerned to proceed de novo. 21. In view of the above facts and circumstances of the case as well as law down in the aforesaid judgments cited by the counsel for the petitioner, the impugned orders c....