Shyam Sundar Sita Ram Traders Vs State Of U.P.
Date: March 19, 2023
Subject Matter
Bogus firm is not a ground enumerated u/s 29(2) for cancellation of registration
Summary
The case involves a petitioner who is a registered Proprietorship firm under the GST Act. The petitioner moved an amendment application for changing its business address in December 2020, which was approved by the department in February 2021. However…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT Heard Sri Pranjal Shukla, learned Counsel for the petitioner and learned Standing Counsel. The present petition has been filed by the petitioner challenging the order dated 17.05.2021 (Annexure No.9) passed by the respondent no.3, Assistant Commissioner, Commercial Tax, Bareilly, whereby the application filed for revocation of cancellation of…