PRAMOD CONTRACTOR COMMON SERVICE CENTRE SITAPUR THRU. ITS PROPRIETOR PRAMOD KUMAR SINGH v. STATE OF U.P. THRU.SECY. GOODS AND SERVICE TAX DEPTT. LKO. AND ANOTHER
WTAX/371/2024 · 2025-01-16
Brij Raj Singh, Rajan Roy
body2025
DailyLaw.ai
[ 2025 DAILYLAW 170023 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 170023 (ALL) · dailylaw.ai ]
Judgment text
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Neutral Citation No. - 2025:AHC-LKO:2668-DB Court No. - 2 Case :- WRIT TAX No. - 371 of 2024 Petitioner :- Pramod Contractor Common Service Centre Sitapur Thru. Its Proprietor Pramod Kumar Singh Respondent :- State Of U.P. Thru.Secy. Goods And Service Tax Deptt. Lko. And Another Counsel for Petitioner :- Vikas Pandey,Mohd. Karim,Syed Kamil Hasan Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy, J. Hon'ble Brij Raj Singh, J.
1. Heard learned counsel for the parties.
2. The petitioner challenges the cancellation of his registration under the U.P. Goods and Services Tax, 2017 on the ground that he has no knowledge of the notice prior to cancellation of his registration. On being pointed out as to where is the averment in the pleadings that the said notice, copy of which as claimed by the petitioner, was obtained by him subsequently from the office of the opposite parties, was not served upon the petitioner in terms of Section 169 of the U.P. Goods and Services Act, 2017, counsel for the petitioner submitted that there is no specific pleading in this regard. We, therefore, do not find it a fit case for interference. However, we leave it open for the petitioner to file a fresh petition with requisite pleadings.
3. Writ petition is accordingly disposed of. . (Brij Raj Singh, J.) (Rajan Roy, J.) Order Date :- 16.1.2025 Rao/- Digitally signed by :- CHEBROLU SRINIVASA RAO High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- CHEBROLU SRINIVASA RAO High Court of Judicature at Allahabad, Lucknow Bench