Neutral Citation No. - 2025:AHC-LKO:45013-DB Court No. - 2 Case :- WRIT TAX No. - 713 of 2025 Petitioner :- M/S Baba Industries Thru. Proprietor Deepanshu Srivastava Respondent :- Union Of India Thru. Secy. Ministry Of Finance New Delhi And 2 Others Counsel for Petitioner :- Mukesh Kumar Tewari Counsel for Respondent :- A.S.G.I.,Kuldeepak Nag (K.D.Nag) Hon'ble Mrs. Sangeeta Chandra,J. Hon'ble Brij Raj Singh,J. 1. Heard learned counsel for the petitioner as well as Shri Anuj Singh, learned counsel for the respondents and perused the record. 2. This writ petition has been filed by petitioner with following main prayers: "i) Issue a writ, order or direction in the nature of certiorari thereby quashing the impugned order of cancellation of GST registration dated 09.07.2025 passed by the opposite party No.3 i.e. Superintendent, Central Goods & Service Tax (CGST) and Central Excise, Range-1, Barabanki, contained as Annexure No.1 to this writ petition, in the interest of justice. ii) Issue a writ, order or direction in the nature of mandamus thereby commanding and directing the opposite parties to restore and activate the GST registration of petitioner bearing GSTIN No. 09AMEPV7468D2ZI, in the interest of justice." 3. A preliminary objection has been raised on the maintainability of the writ petition on the ground that there is a statutory appeal provided either under Section 107 of the C.G.S.T. Act or under Rule 23 of the C.G.S.T. Rules. 4. Learned counsel for the petitioner has stated that earlier proceedings were initiated, but they were dropped on 01.10.2024 by the same officer, who has now initiated proceedings under Rule 21(b) & 21(e) of the C.G.S.T. Rules and this notice has been issued referring to earlier notice dated 19.03.2024 in pursuance of which the proceedings were initiated, but later on dropped. 5. This Court, after hearing learned counsel for the respondents at length, is of the opinion that initially proceedings were under Rule 29(2)(e) of the C.G.S.T. Act and now they have initiated under Rule 21(b) & 21(e) of the C.G.S.T. Rules. However, since there is a provision of statutory appeal as aforesaid, we dispose of this writ petition with direction to the petitioner to file an appeal within a week from today and if such an appeal is filed within a week, it shall be considered and disposed of as expeditiously as possible say within a period of three months from the date of receipt of such appeal subject to cooperation of the petitioner. . (Brij Raj Singh,J.) (Sangeeta Chandra,J.) Order Date :- 4.8.2025 Anupam S/- Digitally signed by :- ANUPAM SINGH PATEL High Court of Judicature at Allahabad, Lucknow Bench