HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1327 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE AMITABH KUMAR RAI, J. 1. Heard the learned counsel for the petitioner and the learned Standing Counsel who appears on behalf of the State-respondent nos.1 to 3. 2. This petition has been filed by the petitioner for the following prayers:- "1. Issue a Writ, Order or Direction in nature of 'Certiorari' thereby quashing the Impugned, Ex-party order for cancellation of registration under rule 22 (3) of GST Act, 2017 in terms of Form GST REG-19 dated 16.09.2024, passed by the opposite party no. 3 i.e. Assistant Commissioner, State Tax, Lucknow Sector-20, Lucknow, U.P. by means of which the O.P. No. 3 passed the order for cancellation of registration of the petitioner's company, which is made in gross violation of the principle of Natural Justice i.e. Patent breach of Principal of natural justice has been attempted, No physical/ oral hearing in the matter was afforded to Petitioner, adverse material has not been confronted to Petitioner resulting in a most UNFAIR TRIAL. (Contained as Annexure No. 1). II. Issue any other suitable writ, order or direction which this Hon'ble Versus Counsel for Petitioner(s) : Punit Kumar Srivastava, Ishank Srivastava, Rakesh Srivastava, Shashank Srivastava Counsel for Respondent(s) : C.S.C. Kapadri Solutions Private Limited Thru. Director Manish Kumar Upadhyay .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. State Tax Lko. And 2 Others .....Respondent(s) court may deems, just fit and proper under the facts and circumstances of the case, in the interest of justice. III. Allow the writ petition with cost." (3) Shri Sanjay Sarin, learned Additional Chief Standing Counsel has raised a preliminary objection. He says that the order impugned is dated 16.09.2024. It is being challenged now in Writ Tax No.1116 of 2025 [Joswbs Private Limited Vs. State of U.P. and others] on 14.10.2025 without giving any explanation for the delay in approaching the Court. He has found that the petitioner has remedy of filing a statutory Appeal under Section 107 of the Act but the petitioner has not availed the statutory remedy. (4) The learned Counsel for the petitioner stated that the statutory Appeal can be entertained only within three months of the date of knowledge of the order, therefore, the petitioner was advised to approach this Court in a writ petition. (5) We find no good ground to show interference in the matter. (6) Accordingly, this writ petition is dismissed with liberty to the petitioner to approach the Appellate Forum giving sufficient explanation for delay. December 5, 2025 N.PAL WTAX No. 1327 of 2025 2 (Amitabh Kumar Rai,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- NARESH PAL High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- NARESH PAL High Court of Judicature at Allahabad, Lucknow Bench