Prabhat Brick Field vs State Of Uttar Pradesh And Another
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Allahabad High Court

Prabhat Brick Field vs State Of Uttar Pradesh And Another on 12 September, 2025

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 


Neutral Citation No. - 2025:AHC:163263-DB
 

 
HIGH COURT OF JUDICATURE AT ALLAHABAD 
 
WRIT TAX No. - 4554 of 2025   
 
   Prabhat Brick Field    
 
  .....Petitioner(s)   
 
 Versus  
 
   State Of Uttar Pradesh And Another    
 
  .....Respondent(s)       
 
   
 
  
 
Counsel for Petitioner(s)   
 
:   
 
Raj Kumar Singh, Rajat Aren   
 
  
 
Counsel for Respondent(s)   
 
:   
 
C.S.C.   
 
     
 
 Court No. - 3
 
   
 
 HON'BLE SHEKHAR B. SARAF, J.  

HON'BLE PRAVEEN KUMAR GIRI, J.

1. Heard Mr. Rajat Aren and Mr. Raj Kumar Singh, learned counsel appearing on behalf of the petitioner and learned Standing Counsel appearing on behalf of the respondents.

2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following reliefs:-

"(a) issue a writ, order or direction in the nature of Certiorari calling for records of the case and quash the impugned order dated 17.10.2023 (Form GST REG-19) passed by the Respondent No.2 (Annexure No.1 to this petition) cancelling the Registration of the Petitioner without Jurisdiction and in Violation of Section 29(2)(c) of the U.P. GST Act, 2017.

(b) To issue an appropriate Writ, order or direction in the nature of Mandamus commanding the respondent No.2 to Revoke the Cancellation of Petitioner's Registration.

..."

3. Counsel on behalf of the petitioner relies on a judgment of Kerala High Court in the case of Phoenix Rubbers vs. Commercial Tax Office reported in (2020) 7 GSTR 397 (Kerala) to submit that if on the date of order, the default in filing of return is not continuous period of six months, the registration cannot be cancelled.

4. In the present case, the petitioner has indicated that on the date, that is, October 17, 2023 when the order was passed, the returns of only four months were pending, and accordingly, there has been no violation of Section 29(2)(c) of the Uttar Pradesh Goods and Services Tax Act, 2017.

5. In light of the above, the impugned order dated October 17, 2023 is quashed and set-aside. The petitioner is directed to ensure filing of pending returns immediately.

6. With the above directions, the writ petition is disposed of.

(Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.)

September 12, 2025

Rakesh