M/S Balaji Constructions And Supplier, ... vs Union Of India Thru. Prin. Commssoner ...
2024 Latest Caselaw 38373 ALL

Allahabad High Court

M/S Balaji Constructions And Supplier, ... vs Union Of India Thru. Prin. Commssoner ... on 21 November, 2024

Author: Pankaj Bhatia

Bench: Pankaj Bhatia

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 


?Neutral Citation No. - 2024:AHC-LKO:77073
 
Court No. - 7
 

 
Case :- WRIT TAX No. - 63 of 2024
 

 
Petitioner :- M/S Balaji Constructions And Supplier, Sitapur Thru. Prop. Jangbahadur
 
Respondent :- Union Of India Thru. Prin. Commssoner Central G.S.T., Lucknow And Others
 
Counsel for Petitioner :- Mohd. Qasim Khan,Abdul Muqeem,Al Saud Khan
 
Counsel for Respondent :- Dipak Seth
 

 
Hon'ble Pankaj Bhatia,J.
 

Heard learned counsel for the petitioner and Sri D.K.Nag, who appears for respondents.

The present petition has been filed by the petitioner challenging the order dated 09.01.2023 passed by Superintendent, CGST Range-Sitapur, whereby the registration of the petitioner was cancelled as well as the order dated 24.11.2023 passed by Additional Commissioner Grade (Appeal) Custom, CGST and Central Excise, Lucknow, whereby the appeal was dismissed as being barred by limitation.

The contention of learned counsel for the petitioner, in brief, is that in the order of cancellation of registration, no reasons whatsoever have been recorded. The issue is covered by the judgment of this Court in the case of M/s Chandra Sain, through its Proprietor Mr. Chandra Sain Vs. U.O.I. and others; WRIT TAX No. 147 of 2022 decided on 22.09.2022.

A Perusal of the order cancelling the registration discloses no reason whatsoever. The said issue was dealt with in detail in the case of M/s Chandra Sain (supra). The issue being the same and following the judgment in the case of M/s Chandra Sain (supra), the writ petition is allowed.

The order dated 09.01.2023 as well as the order dated 24.11.2023 are hereby quashed. The matter is remanded for adjudication afresh before the Assessing Authority, who shall pass fresh order after giving an opportunity of hearing to the parties. It is provided that the petitioner will file reply to the show cause notice issued to him.

Order Date :- 21.11.2024

Arvind