Allahabad High Court
/1419/2025 of SMT.SUMAN PATHAK Vs STATE OF U.P. THRU. PRIN. SECY. TAX AND REG. LKO AND 2 OTHERS on 9 December 2025
JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1419 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J. 1. Heard learned counsel for the parties and perused the record. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is
HIGH COURT OF JUDICATURE AT ALLAHABAD
LUCKNOW
WRIT TAX No. - 1419 of 2025
Court No. - 3
HON'BLE SHEKHAR B. SARAF, J.
HON'BLE MANJIVE SHUKLA, J.
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1. Heard learned counsel for the parties and perused the record.
2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated 15.02.2025 passed by the respondent No.3, Commercial/State Tax Officer, Sector 4, Barabanki under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act").
3. Factual matrix in the matter is that the petitioner's registration under the Act was cancelled. Subsequent to the same, no business was carried out by the petitioner. It appears that no show cause notice was uploaded on the GST portal and despite the same, the order impugned was passed under Section 73 of the Act.
4. Counsel appearing on behalf of the petitioner relies upon an order passed by the coordinate Bench of this Court in M/s Katyal Industries v. State of U.P. and others, Neutral Citation No.2024:AHC:23697-DB. We are essentially in agreement with the said principle enunciated by the coordinate Bench in the said order.
5. We find that there has been violation of the principle of natural justice, and accordingly, the impugned order dated 15.02.2025 passed by the respondent No.3 is quashed and set aside. The Department shall be at liberty to issue a proper notice to the petitioner and act in accordance with Versus Counsel for Petitioner(s) : Sheo Shankar Verma Counsel for Respondent(s) : C.S.C. Smt.Suman Pathak .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Tax And Reg. Lko And 2 Others .....Respondent(s)
law.
6. With the above direction, the writ petition is disposed of. December 9, 2025 Ashutosh WTAX No. 1419 of 2025 2 (Manjive Shukla,J.) (Shekhar B. Saraf,J.) Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench