Case Law Details
Agarwal Construction Company Vs Commissioner State Tax And 2 Others (Allahabad High Court)
The Hon’ble Allahabad High Court, Lucknow Bench in M/s. Agarwal Construction Company v. Commissioner State Tax and Ors. [Writ Tax No. – 43 of 2023 dated February 23, 2023] has set aside the cancellation order of the GST Registration of the assessee on the grounds that the non-submission of reply to the Show Cause Notice (“SCN”) cannot be a ground for cancellation of the GST Registration. The court permitted the assessee to submit the reply to the SCN and directed the Revenue Department to pass fresh orders in accordance with the law.
Facts:
This petition has been filed by M/s. Agarwal Construction Company (“the Petitioner”), who is the sole proprietary of the firm engaged in the business of civil construction work challenging the Order-in-Original dated July 30, 2022 (“the OIO”), cancelling the GST Registration of the Petitioner, and the Order-in-Appeal dated January 12, 2023 (“the OIA”).
A SCN dated July 18, 2022 (“the SCN”) was issued by the Revenue Department (“Respondent”) on the grounds that the GST Returns were not filed and directing the Petitioner to submit a reply. Subsequently, the OIO and the OIA were passed.
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