2025 (8) TMI 462

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....er submits that in identical facts and circumstances, a Co-ordinate Bench had passed a detailed order on 11.3.2025 in WRIT TAX No. - 957 of 2025 (M/S Bhavin Endosurg v. State of U.P. and another), whereby, writ petition was allowed relying upon M/s Shiv Shakti Traders Vs. State of U.P. and another (Writ Tax No. 518 of 2025 decided on 19.02.2025). For ready reference, the order dated 11.3.2025 is reproduced herein:- "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 26.03.2....

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.... and subsequently on 08.05.2024, the same has been cancelled with effect from 01.04.2021, there was no occasion for the respondents to have issued the notice in the Additional Tab, therefore, the ex-parte order deserves to be quashed and set aside. Reliance has been placed on Chemsilk Commerce Pvt Ltd. Vs. State of U.P. and another : Writ Tax No. 403 of 2024, wherein in similar circumstances, the petition was allowed. 5. Counsel for the respondents does not dispute the fact that the petitioner had applied on 01.07.2021 seeking cancellation of registration and thereafter also 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....