2025 (3) TMI 1515

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wal (S.C.) 1. This writ petition has been filed by the petitioner aggrieved of the order dated 27.04.2024 passed by respondent no.2 under Section 73 of the UPGST Act, 2017 for the Tax Period April 2018- March 2019. 2. Submissions have been made that the petitioner had applied for cancellation of his registration on 26.03.2021 and by order dated 03.04.2021 (Annexure-1), the same was cancelled....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n a similar nature petition being M/s Shiv Shakti Traders Vs. State of U.P. and another: Writ Tax No. 518 of 2025 decided on 19.02.2025, this Court had allowed the same whereby the order impugned was set aside and the matter was remanded back to the Assessing Authority. 5. The State is not in a position to dispute the same. In the case of M/s Shiv Shakti Enterprises (supra), this Court inter al....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....so it was issued notices for non-filing of returns, which establishes that the petitioner was not in business. 6. We have considered the submissions made by counsel for the parties and have perused the material available on record. 7. The application for cancellation filed on 01.07.2021 is evidenced by Annexure-4 and the very fact that the registration has been cancelled with eff....