Neutral Citation No. - 2025:AHC:75683-DB Chief Justice's Court Case :- WRIT TAX No. - 1452 of 2025 Petitioner :- M/s K C Enterprises Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Akhil Agnihotri Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. Supplementary affidavit filed on behalf of the petitioner is taken on record. 2. This petition has been filed by the petitioner seeking to question the validity of the order dated 08.08.2023, Annexure - 1 to the writ petition, passed by the respondent no. 1 whereby the registration of the petitioner has been cancelled. 3. The petitioner was issued a show cause notice for cancellation of registration dated 22.07.2023 under Section 29(2)(c) of the U.P. Goods and Services Act, 2017 ('Act') having failed to furnish return for the prescribed period and was required to appear on 31.07.2023. The registration of the petitioner was suspended from the date of issuance of notice. 4. Apparently, the petitioner neither filed reply nor appeared before the authority and on 08.08.2023 the order impugned was passed cancelling the registration with effect from 31.07.2023. 5. Submission has been made that the show cause notice was issued without application of mind and that order impugned, has been passed in violation of Circular dated 24.12.2019 wherein, the respondents were required to issue order in Form ASMT - 13 (Best Judgement Assessment Order), which has not been issued before cancellation of the registration. 6. Learned counsel for the respondent supported the order impugned. 7. We have considered the submissions made by counsel for the parties and perused the material available on record. 8. This is not the case of the petitioner that indications made in the show cause notice regarding non filing of return for the prescribed period was in any way incorrect. Admittedly, the petitioner had not filed returns for the prescribed period and it is not even the case that it was conducting business during the said period. Further the registration was cancelled on 08.08.2023 and the petition has been filed on 27.03.2025, which apparently shows that for the entire period since cancellation of registration till filing of the petition, the petitioner was not conducting any business. 9. Submission made pertaining to non application of mind while issuing the notice, apparently is baseless as the same is based on the facts as available and not contradicted. 10. So far as the purported violation of the Circular dated 24.12.2019 is concerned, in the circumstance of the present case wherein admittedly, no business was being conducted by the petitioner for the period in default and thereafter, therefore, the indications made in the Circular regarding passing of Best Judgement Assessment Order would have no application. 11. Consequently, we do not find any good reason to interfere with the order impugned. 12. The petition has no substance and the same is, therefore, dismissed. Order Date :- 9.5.2025 nd (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- NISITH DEY High Court of Judicature at Allahabad