Case Title | Ganga Steel Enterprises Vs State Of U.P |
Court | Allahabad High court |
Honorable Judges | Justice Surya Prakash Kesarwani Justice Surendra Singh |
Citation | 2022 (08) GSTPanacea 635 HC Allahabad WRIT TAX No. – 848 of 2022 |
Judgement Date | 16-August-2022 |
Today, a counter affidavit dated August 12, 2022, was filed on behalf of respondent nos. 2, 3, and 4. In paragraph 2(j) of the counter affidavit, the respondents indicated that the issue regarding the revocation of the order cancelling the petitioner’s registration is still pending decision.
As detailed in the order dated July 4, 2022, the facts of the case show that a show cause notice for cancellation of registration under Rule 22(1) of the CGST Rules 2017 was issued by the respondents to the petitioner. Consequently, the order cancelling the petitioner’s registration was issued on March 13, 2020. Subsequently, another show cause notice for cancellation of registration was issued on September 22, 2021, by respondent no. 4, leading to a second order of cancellation on the same date.
The petitioner’s application for revocation of the order of cancellation of registration was rejected by the respondents through a non-speaking order on October 7, 2021. In response to this rejection, the petitioner submitted another application for revocation on October 29, 2021. Following this, a show cause notice was issued on November 10, 2021. The current status of these proceedings is that the matter concerning the revocation of the cancellation order is still awaiting a decision.