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2025 DAILYLAW 134479 (ALL)

M/S ABHISHEK ENTERPRISES THRU. PROPRIETOR ABHISHEK SINGH GSTIN 09IHWPS0865N1ZZ v. STATE OF U.P. THRU. ADDL. CHIEF SECY. TAX AND REGISTRATION LKO. AND 3 OTHERS

WTAX/344/2025 · 2025-04-17

Pankaj Bhatia

body2025

Judgment text

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Neutral Citation No. - 2025:AHC-LKO:21600 Court No. - 6 Case :- WRIT TAX No. - 344 of 2025 Petitioner :- M/S Abhishek Enterprises Thru. Proprietor Abhishek Singh Gstin 09ihwps0865n1zz Respondent :- State Of U.P. Thru. Addl. Chief Secy. Tax And Registration Lko. And 3 Others Counsel for Petitioner :- Yogesh Prajapati,Aayush Pankaj Tiwari Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed challenging an order dated 04.07.2022 whereby the registration of the petitioner was cancelled as well as the order dated 12.09.2022 whereby the application filed by the petitioner for revocation of the cancellation was rejected and the order dated 07.12.2024 whereby the appeal was also dismissed. 3. The counsel for the petitioner draws my attention to the order dated 04.07.2022 whereby an order of cancellation was passed, however, the same is bereft of any reason as recorded in the said order. 4. The issue as raised by the petitioner is squarely covered by the judgment of this court in the case of M/s Chandra Sain Sarda Nagar, Lucknow through its Proprietor vs. Union of India and others (Writ Tax No.147 of 2022) on 22.09.2022. 5. Following the said judgment, all the impugned orders dated 04.07.2022, 12.09.2022 and 07.12.2024 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an opportunity of hearing. 6. The writ petition stands allowed with the said observations. Order Date :- 17.4.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench