Govardhan Traders Vs State of U.P
Date: April 2, 2024
Subject Matter
Registration Cancellation: Taxpayer must access the statutory remedy available under Section 30 before filing writ petition
Summary
Govardhan Traders filed a writ petition to quash the show cause notice and subsequent cancellation order regarding their GST registration. The petitioner argued that the show cause notice did not adhere to prescribed format and lacked a specific date…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State Respondents. 2. This petition has been filed with the following main prayer:- “1. Issue a writ, order or direction in the nature of Certiorari quashing the impugned show cause notice dated 25.07.2022 annexed herewith as ANNEXURE NO.1 and the impugned can…