HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1116 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRASHANT KUMAR, J. 1. Heard learned counsel appearing on behalf of the parties. 2. The writ petition has been filed with the following reliefs: "I) Issue a Writ, Order or Direction in nature of 'Certiorari" thereby quashing the Impugned. Ex-party order for cancellation of registration under section 29(2)(b) of GST Act, 2017 in terms of Form GST REG-19 dated 25.07.2024, passed by the opposite party no. 3 ie. Assistant Commissioner, Sector-20, Lucknow U.P. by means of which the O.P. No. 3 issued the order for cancellation of registration of the petitioner's company, which is made in gross violation of the principle of Natural Justice Le. 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) And also Issue a Writ, Order or Direction in nature of 'Certiorari' thereby quashing the Impugned Appeal Order Dated 26.09.2025, in Appeal No D-210/25 Under Section 107 of the GST Act passed by the opposite party no. 4 .i.e. Additional Commissioner, Grade 2 (Appeal) -5 State Tax Lucknow, U.P. by means of which the O.P. No. 4 passed the appeal order dated 26.09.2025 whereby the appeal was dismissed as being beyond limitation. (Contained as Annexure No. 2)." Versus Counsel for Petitioner(s) : Ishank Srivastava, Punit Kumar Srivastava, Rakesh Srivastava, Shashank Srivastava Counsel for Respondent(s) : C.S.C. Joswbs Private Limited Thru. Director Krishna Avatar Singh .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. State Tax And 3 Others .....Respondent(s) 3. Upon perusal of the show cause notice dated 13th May 2024, it appears that it is not clear before whom the petitioner was required to appear. Accordingly, the petitioner did not appear and registration 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, we are 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. October 14, 2025 Ashutosh WTAX No. 1116 of 2025 2 (Prashant Kumar,J.) (Shekhar B. Saraf,J.) Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench