New Bharat Electricals Vs State of U.P. And 2 Others (Allahabad High Court)
The case concerns a writ petition challenging the cancellation of GST registration and the rejection of a delayed appeal. The petitioner, a registered dealer engaged in execution of work contracts under the U.P. GST Act, was issued a show cause notice dated 24.02.2024 proposing cancellation of registration on the ground of failure to furnish returns under Section 29(2)(b). The petitioner contended that the notice was not served in accordance with the prescribed procedure under Section 169 and therefore remained unaware of it. Subsequently, an order dated 06.07.2024 was passed cancelling the GST registration ex parte, without recording reasons or indicating the manner, mode, or date of service of the notice.
The petitioner filed an appeal under Section 107 on 27.08.2024, beyond the limitation period, seeking condonation of delay. The delay was explained on the basis that the petitioner had no knowledge of the cancellation order, as GST filings were handled by an accountant and portal communications were not noticed. However, the appellate authority rejected the appeal on 18.09.2025 without considering the grounds for condonation of delay.
Before the High Court, the petitioner argued that both the original cancellation order and the appellate order were unsustainable. It was submitted that the show cause notice had not been properly served, and the cancellation order was a non-speaking, ex parte order passed without application of mind. It was further contended that the appellate authority failed to consider the grounds for condonation of delay despite being specifically raised.
