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2025 DAILYLAW 188256 (ALL)

STAR CRANES 400/7 BEHIND AZAD v. UNION OF INDIA AND ANOTHER

WTAX/1512/2024 · 2025-02-13

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Judgment text

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Neutral Citation No. - 2025:AHC:21950-DB Court No. - 29 Case :- WRIT TAX No. - 1512 of 2024 Petitioner :- Star Cranes 400/7 Behind Azad Respondent :- Union Of India And Another Counsel for Petitioner :- Manjeet Kumar,Ram Sajiwan Prajapati Counsel for Respondent :- A.S.G.I. Hon'ble Ashwani Kumar Mishra,J. Hon'ble Vipin Chandra Dixit,J. Heard learned counsel for the petitioner and learned counsel for the respondent. Since the registration of petitioner under the GST Act has been cancelled after the petitioner failed to respond to the show cause notice by passing the order dated 07.08.2023 and the period prescribed for revocation of registration has expired, the only remedy available to the petitioner now would be to apply for a fresh registration. No writ is required to be issued against cancellation of registration after such long lapse of time, However, it is provided that in the event the petitioner applies for a fresh registration the same shall be accorded consideration, in accordance with law, expeditiously. Accordingly, the present writ petition is consigned to records. Order Date :- 14.2.2025 Virendra Digitally signed by :- VIRENDRA KUMAR BHARTEEY High Court of Judicature at Allahabad Digitally signed by :- VIRENDRA KUMAR BHARTEEY High Court of Judicature at Allahabad