Ups Scs India Private Limited Vs Additional Commissioner Grade 2
Date: March 23, 2025
Subject Matter
Registration cancellation is improper if the grounds mentioned under Rule 21 have not been tested by the department
Summary
In the case presented, the petitioner, a private limited company, appealed against multiple orders concerning the cancellation of its GST registration. The cancellations were based on claims of violations of Section 25 (2) of the GST Act, which the a…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Suyash Agarwal for the petitioner and Mr. Ravi Shaker Pandey, learned ACSC for the respondent-State. 2. By means of present petition, the petitioner is assailing the order dated 17.5.2024 passed by Additional Commissioner, Grade -2 (Appeal -1), State Tax, Noida, order dated 11.11.2023 passed by Assistant Commissioner,…