Engineered and Innovative Pvt. Ltd. vs State of U. P.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2024 Supreme(All) 1953

ALOK MATHUR
Engineered and Innovative Pvt. Ltd. – Appellant
Versus
State of U. P. – Respondent

Advocates appeared:
For the Petitioner: Sheo Shankar Verma
For the Respondent: C.S.C.

JUDGMENT

Alok Mathur, J.

Heard Shri. Sheo Shankar Verma, learned counsel for petitioner, learned Standing Counsel for the State and perused the material available on record.

2. The petitioner has filed this petition being aggrieved by the appellate order dated 21.09.2023 passed by the Additional Commissioner Grade-2 (Appeal) Judicial, Section-3, State Tax, Lucknow wherein an appeal was filed against the order dated 28.01.2023 passed by Assistant Commissioner, Lucknow cancelling the registration of the petitioner was challenged.

3. It has been submitted by learned counsel for petitioner that the petitioner is running the business of Consultancy Services from 24.04.2021 and had applied for G.S.T. Registration, which was granted to him bearing Registration No. 09AAFCE9600EIZR. It has further been submitted that the Managing Director of the petitioner firm namely Shivam Kumar had fallen seriously ill due to which neither was the business conducted nor were the relevant papers filed before the concerned authority. He submits that a show cause notice was issued on 27.12.2022 seeking response of the petitioner as to why registration be not cancelled. The reason for cancellation was shown as

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