M/S OM ENTERPRISES v. THE ADDITIONAL COMMISSIONER CGST AND ANOTHER
WTAX/3597/2025 · 2025-08-10
Prashant Bilgaiyan Registrar J Criminal, Shekhar B Saraf
body2025
DailyLaw.ai
[ 2025 DAILYLAW 81909 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 81909 (ALL) · dailylaw.ai ]
Judgment text
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Neutral Citation No. - 2025:AHC:135022-DB Court No. - 3 Case :- WRIT TAX No. - 3597 of 2025 Petitioner :- M/S Om Enterprises Respondent :- The Additional Commissioner Cgst And Another Counsel for Petitioner :- Dhirendra Kumar Srivastav,Niraj Kumar Singh Counsel for Respondent :- Amit Mahajan Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J.
1. Heard Shri Vishwjit, learned counsel appearing on behalf of the petitioner and Shri Amit Mahajan, learned counsel appearing on behalf of the respondent nos. 1 and 2.
2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is challenging the order dated 13.02.204 cancelling the GST Registration of the petitioner by the respondent No.2/Superintendent, CGST, Range-15, Sector 3, Gautam Buddh Nagar.
3. Upon perusal of the impugned order, it is clear that no reasons have been provided by the authority concerned while cancelling the GST Registration of the petitioner.
4. Counsel appearing on behalf of the respondent has conceded that no reasons have been provided in the impugned order.
5. In light of the above, we quash and set aside the impugned order dated 13.02.2024 passed by respondent no. 2 and direct the authority concerned to grant an opportunity of hearing to the petitioner, and thereafter, pass a reasoned order in accordance with law. The entire exercise should be completed within a period of ten weeks from date.
6. With the above direction, the writ petition is disposed of. Order Date :- 11.8.2025 K.K. Maurya (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad