Sai Carriers Vs State of U.P. (Allahabad High Court)
In the case of Sai Carriers Vs State of U.P., the Allahabad High Court addressed the cancellation of the petitioner’s GST license due to unpaid taxes. The GST license was revoked by the Assistant Commissioner, State Tax, on 26.08.2023, a decision upheld by the appellate authority on 20.07.2024, despite the petitioner submitting returns and paying the due tax but not the interest. After these rulings, Sai Carriers paid both the outstanding tax and interest. The petitioner requested the court to direct the GST department to renew the canceled license and expressed readiness to pay any additional dues within seven days if communicated. The court, considering the compliance, instructed the GST department to take steps to reinstate the GST license within ten days of the order’s communication. If any further payments were required, they must be communicated to the petitioner, who agreed to settle them promptly. The case was disposed of with these directions.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Shri Pranjal Shukla, learned counsel for the petitioner, as well as Mr. Sanjay Sharin, Additional Chief Standing Counsel, representing the respondent-State Authorities.
2. This petition under Article 226 of the Constitution of India has been Filed, impugning the order dated 26.08.2023 passed by the Assistant Commissioner, State Tax, Sector-5, Lucknow as well as the order dated 20.07.2024 passed by the Additional Commissioner, Grade-2 (Appeal), State Tax, Lucknow in Appeal No. D 123 of 2024, copies of which are contained in Annexure Nos. 3 and 6 to the petition respectively.
