Kiran Enterprises Vs State of U.P
Date: December 1, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): SHEKHAR B. SARAF, MANJIVE SHUKLA
Subject Matter
Portal Notification Invalid After GST Registration Cancellation
Summary
The High Court has allowed the writ petition, quashing four separate assessment orders passed under Section 73 of the U.P. GST Act. The Court ruled that once a taxpayer's GST registration is cancelled, the Revenue cannot fulfill the requirement of "s…
FULL TEXT OF THE ORDER OF ITAT ALLAHABAD 1. Heard learned counsel for the parties and perused the record. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the orders dated April 23, 2022, November 23, 2022, April 24, 2022 and February 13, 2025 passed by the respondents, under Section 73 of the Uttar Pradesh Goods and Services Tax Act,…