Neutral Citation No. - 2025:AHC:53133-DB Chief Justice's Court Case :- WRIT TAX No. - 180 of 2025 Petitioner :- Wings Security Services through Proprietor Surender Kumar Arora Respondent :- State of U.P. and another Counsel for Petitioner :- Rishi Tandon Counsel for Respondent :- Nimai Dass (A.C.S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed by the petitioner challenging the order dated 24.02.2023 passed by the respondents cancelling the petitioner's registration under the U.P. Goods and Services Tax Act, 2017. 2. Submissions have been made that a show cause notice was issued to the petitioner 30.01.2023, however, as the petitioner was unaware of the notice issued in this regard, it could not file response to the said notice and without providing any opportunity of hearing, the order impugned has been passed and, therefore, the same deserves to be quashed and set aside. 3. Learned Standing Counsel supported the order impugned. 4. We have considered the submissions and have perused the material available on record. 5. A bare perusal of order dated 24.02.2023 (Annexure-1 to the petition) reveals that the same has been passed without any application of mind. Admittedly, no response to the show cause notice was given by the petitioner, however, the order indicates that reply dated 08.02.2023 was filed which was examined and for the reason 'no response received', the registration has been cancelled. 6. The very fact that though no response was given by the petitioner to indicate that the response was received and then to cancel the registration on non-receipt of any response clearly reflects non application of mind by the officer for passing the order impugned. 7. In view of the above, without going into the other aspects of the matter as raised, we deem it appropriate and, therefore, set aside the order dated 24.02.2023 passed by the respondent no.2. 8. The petitioner may file its response to the show cause notice dated 30.01.2023 within a period of 15 days, on filing of the said reply, the respondent No.2 after providing an opportunity of hearing to the petitioner, would decide the same with expedition. 9. The petition is, accordingly, disposed of. Order Date :- 10.4.2025 RK/SL (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- RAJESH KUMAR High Court of Judicature at Allahabad