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2023 (12) TMI 106 - ALLAHABAD HIGH COURTCancellation of GST registration granted to the petitioner - appeal preferred by the petitioner was dismissed on the ground of delay - HELD THAT:- The issue raised in the present case is squarely covered by a judgment of this Court in the case of M/S CHANDRA SAIN, SHARDA NAGAR, LUCKNOW THRU. ITS PROPRIETOR MR. CHANDRA SAIN VERSUS U.O.I. THRU. SECY. MINISTRY OF FINANCE, NEW DELHI AND 5 OTHERS [2022 (9) TMI 1047 - ALLAHABAD HIGH COURT] where it was held that In the present case from the perusal of the order dated 13.02.2020, it is found that clearly there is no reason ascribed to take such a harsh action of cancellation of registration. In view of the reasoning as recorded in the case of M/s Chandra Sain and the facts being similar, the order cancelling the registration dated 14.09.2022 cannot be sustained and is quashed with liberty to the respondents to pass a fresh order after issuing a show-cause notice in accordance with law and after considering the defense, if any. Petition allowed.
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