2025 (3) TMI 1591

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent :- C.S.C. ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 23.04.2024 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 26.01.2023 and by order dated 30.01.2023 (Annexure-5), the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he petitioner that in 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 petition 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 (sup....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ration 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 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is remanded back to the assessing authority, the petitioner may submit its response to the show cause notice as issued within a period of 15 days from today and after providing opportunity of hearing to the petitioner, the authority would pass a fresh order. " 6. In view of submissions made, following the order in the case of M/s Shiv Shakti Enterprises (supra), the writ petition is allowed. T....