M/S JITENDRA KUMAR v. STATE OF UTTAR PRADESH AND ANOTHER
WTAX/3636/2025 · 2025-08-19
Prashant Bilgaiyan Registrar J Criminal, Shekhar B Saraf
body2025
DailyLaw.ai
[ 2025 DAILYLAW 82488 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 82488 (ALL) · dailylaw.ai ]
Judgment text
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Neutral Citation No. - 2025:AHC:142092-DB Court No. - 3 Case :- WRIT TAX No. - 3636 of 2025 Petitioner :- M/S Jitendra Kumar Respondent :- State Of Uttar Pradesh And Another Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J.
1. Heard Shri Pranjal Shukla, learned counsel appearing on behalf of the petitioner and Shri Ankur Agarwal, learned Standing Counsel appearing on behalf of the State.
2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is challenging the order dated 22.07.2024 cancelling the GST Registration of the petitioner by the respondent No.2/Assistant Commissioner, State Tax, Sector-3, Fatehpur.
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 22.07.2024 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 directions, the writ petition is disposed of.
Order Date :- 20.8.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad