Implex Infrastructure Pvt Ltd And Another Vs State of U.P. And 3 Others (Allahabad High Court)
The Allahabad High Court heard a writ petition filed by a private limited company engaged in real estate, challenging orders dated 16.05.2023 and 31.03.2025 that cancelled its GST registration. The cancellation followed a show cause notice issued on 12.04.2023, citing the company’s failure to file returns continuously for six months. The petitioner argued that the cancellation violated principles of natural justice and infringed its fundamental right under Article 19(1)(g) of the Constitution, which guarantees the right to practice any profession or carry on business. The petitioner also contended that the appeal against the cancellation had been dismissed solely on the ground of limitation, without adjudication on merits, and relied on judgments of this Court and the Supreme Court to support the claim that orders lacking reason and opportunity of hearing cannot be sustained.
Upon examining the records, the Court observed that the show cause notice did not specify the proper officer or his designation, rendering it legally deficient. The petitioner only became aware of the cancellation in February 2025, indicating that it had no opportunity to respond before the order was passed. The Court held that the impugned orders affected the petitioner’s right to carry on business, were devoid of application of mind, and failed to satisfy the mandates of Article 14 of the Constitution regarding equality and reasoned decision-making.
