2025 (11) TMI 1271

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....ed by Sri Piyush Shukla, learned Standing Counsel, submits that he is well equipped with the instructions and the instructions are self-sufficient for disposal of the writ petition and he does not propose to file any further affidavit and the petition be decided on the basis of the documents available on record, thus with the consent of the parties, writ petition is being decided at the fresh stage. 3. The case of the writ petitioner is that while the was posted as a State Tax Officer in Sector-2, State Tax, Etawah on 19.01.2023, he was placed under suspension by virtue of the order dated 23.08.2025 passed by the Commissioner, State Tax, Uttar Pradesh, Lucknow in exercise of the powers as conferred under U.P. Government Servant (Discipli....

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....ircular also provides for contingency wherein deemed registration have been accorded to the firm post lapsing of three days and in that post conduction of inquiry by the State Tax Officer, as the case may be, upload the report in the common portal within fifteen days upon the instructions of the Assistant Commissioner. He thus submits that post deemed approval of the GST registration in favour of the said firm after laps of three days from 13.10.2024, the writ petitioner had submitted the report on 03.12.2024, however, despite the fact that the adverse report had been submitted by the writ petitioner as a State Tax Officer post investigation before the Assistant Commissioner, the Assistant Commissioner on 05.12.2024 proceeded to issue a sho....

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....notice. Though the show cause notice did not suspend the GST licence but only show cause the firm and the ITC were claimed on 13‑01‑2025. He submits that though the suspension order be set aside but the inquiry be directed to be conducted. 8. Having heard the submissions so made and bearing in mind the overall facts, including the fact that the writ petitioner submitted an adverse report against the alleged firm post‑investigation on 03‑12‑2024, which was taken into account and acted upon while issuing the show cause notice by the Assistant Commissioner on 05‑12‑2024 and the GST was claimed on 13‑01‑2025, thus, prima facie the Court finds substance in the argument raised by the learne....