Namo Narayan Singh Vs State of U.P.
Date: October 10, 2023
Subject Matter
Non recording of reasons renders the registration cancellation order to be violative of principles of natural justice
Summary
The case law discusses a writ petition where the petitioner, a proprietorship firm engaged in civil construction works, challenges the cancellation of its GST registration due to the lack of proper reasons provided in the show cause notice and the su…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Pranjal Shukla for the petitioner and Mr. Rishi Kumar, learned A.C.S.C. for respondents. 2. The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number CG-DL-E-14092023…