Agarwal Construction Company vs Commissioner State Tax

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(All) 2694

VIVEK CHAUDHARY
Agarwal Construction Company – Appellant
Versus
Commissioner State Tax – Respondent

Advocates appeared:
For the Petitioner: Somesh Tripathi, Anuj Dubey.
For the Respondent: C.S.C.

JUDGMENT

Vivek Chaudhary, J.

Heard learned counsel for the petitioner and the learned Standing Counsel for the State.

2. Present petition has been filed challenging the order dated 30.07.2022 whereby GST registration of the petitioner has been cancelled and the order dated 12.01.2023, whereby the Appeal No.06 of 2023, U.P. Goods and Service Tax Act, 2017 filed against the cancellation of registration has been dismissed.

3. The facts, in brief, are that the petitioner is the sole proprietary of the firm engaged in the business of civil construction work and was registered under GST Act. It appears that the GST return was not filed by the counsel and thereafter a show cause notice dated 18.07.2022 was issued, directing the petitioner to furnish a reply to the notice within seven working days from the date of service of the notice.

4. The case of the petitioner is that he has not been able to get the show cause notice issued by the respondent and, therefore, he could not submit the reply within the stipulated time and, thus, an order came to be passed on 30.07.2022 whereby registration of the petitioner was cancelled. Against the said order, the petitioner filed an appeal which was dism

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