2017 Taxo.online 26

WRIT TAX No. – 640 of 2017 dated 20.09.2017

ANNAPURNA INTERNATIONAL

STATE OF U.P. & 5 ORS.

2017

GST

Central Goods & Services Tax Act, 2017

Pankaj Mithal, Justice & Umesh Chandra Tripathi, Justice

Interim

High Court

Allahabad

Cancellation of Registration without affording opportunity of hearing – Violations of Principal of Natural Justice – Neither any opportunity of hearing granted before cancellation of registration nor a copy of order provided to the – Respondents’ to seek instructions – Matter to be Relisted.

Represented by: –

Petitioner: – Piyush Agrawal

Respondent: – C.B. Tripathi, C.S.C. & A.S.G.I.

Order: –

The assertion of Sri Piyush Agrawal, learned counsel for the petitioner is that the petitioner’s GST registration has been cancelled as is depicted on the website but the copy of the order has not been supplied and that no notice or opportunity of hearing was given before cancelling the registration.

In the absence of any order of the cancellation on record, we find it difficult to proceed in the matter.

Sri C.B. Tripathi, learned special counsel appearing for the respondent nos.1 to 4 may seek instructions as to whether the registration of the petitioner has been cancelled if so by which Authority and to bring on record the cancellation order, if any, so that the reasons of cancellation can be known.

List this matter on 5.10.2017.