HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1553 of 2025 Court No. - 8 HON'BLE MANISH KUMAR, J. Heard. Present writ petition has been filed with following main prayer:- "a. Issue a writ, order or direction in the nature of Certiorari for quashing of the order dated 30.07.2025 passed in Appeal No. AD090725057165T of 2025; M/s GR Buildcon Versus Assistant Commissioner (State Tax) UPGST, Sector 20, Lucknow passed by respondent no. 2, as contained in Annexure no. 1 to the writ petition. b. Issue a writ, order or direction in the nature of certiorari for quashing of the ex- parte cancellation order dated 25.07.2024, passed by the respondent no. 3, as contained in Annexure no. 2 to the writ petition." Learned counsel for the petitioner has been submitted that identical controversy has been decided by this Court in Writ Tax No. 1261 of 2025 (Vipul Kumar Singh Vs. State of U.P. and three others) vide judgment and order dated 11.11.2025. The said judgment and order is being reproduced hereinbelow:- "1. Heard Shri Ayush Agarwal, learned counsel for the petitioner and the learned Additional Chief Standing Counsel for the respondents. 2. The writ petition has been filed with the following reliefs: "(a) Issue a writ, order or direction in the nature of Certiorari thereby quashing the impugned appellate order dated 08.09.2005 (which is annexed as Annexure No.1 to this writ petition) passed by the respondent No.3 under Section 107 of the CGST/UPGST Act, 2017 whereby Appeal No.242/2025 filed by the petitioner has been rejected solely on the ground of limitation. (b) Issue a writ, order or direction in the nature of Certiorari quashing the GST Cancellation order dated 19.06.2024 (which is annexed as Annexure No.2 to this writ petition) passed by the respondent No.4 whereby the GST Registration of the Versus Counsel for Petitioner(s) : Jai Priya Swapnil, Aruj Kant Counsel for Respondent(s) : C.S.C. M/S G.R.Buildcon Thru. Proprietor Mr.Ravendra Pratap Singh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Institutional Finance Lko. And 2 Others .....Respondent(s) petitioner was cancelled vide Form GST REG-19. (c) Issue a writ, order or direction in the nature of Mandamus, commanding the respondents to provide a fresh opportunity of hearing to the petitioner in accordance with the provisions of the CGST/UPGST Act, 2017 and to decide the matter afresh on merits, strictly in compliance with the principles of nature justice." 3. Upon perusal of the show cause notice dated 14th May 2024, it indicates that the said notice proposes for cancellation of the petitioner's GST registration under the GST Act. Thereafter, the impugned order dated 19.06.2024 was passed by the respondent No.4, whereby the GST registration of the petitioner was cancelled. Thereafter, the petitioner filed an appeal under Section 107 of the GST Act, which was also dismissed on the ground of delay in submission of the appeal. 4. For the ends of justice, the Court is of the view that the petitioner may be granted another opportunity to present his case before the relevant officer. 5. The department is directed to issue a fresh show cause notice upon the petitioner by email or by registered post. Once the same is done, the petitioner should appear and after granting a personal hearing to the petitioner, the necessary orders should be passed within a period of eight weeks from date. 6. In light of the above, the impugned orders for cancellation of registration and the order passed in the appeal are quashed and set aside. 7. With the above direction, the writ petition is disposed of." It is further submitted that case of the applicant is squarely covered by the same. Learned State Counsel has very fairly submitted that the case of the applicant is squarely covered by the judgment and order dated 11.11.2025 passed in Writ Tax No. 1261 of 2025 (Vipul Kumar Singh Vs. State of U.P. and three others) . As such, this Court is of the opinion that the petitioner may be granted opportunity to present his case before the relevant officer. Respondent is directed to issue a fresh show cause notice upon the petitioner by email or by registered post. Once the same is done, the petitioner should appear and after granting a personal hearing to the petitioner, the necessary orders should be passed within a period of eight weeks from date. In view of the aforesaid, the impugned orders for cancellation of registration and the order passed in the appeal are quashed and set aside. In light of the above, the present writ petition is allowed. December 15, 2025 Ashish WTAX No. 1553 of 2025 2 (Manish Kumar,J.) Digitally signed by :- ASHISH MISHRA High Court of Judicature at Allahabad, Lucknow Bench