Case Law Details
S.R. Steel Vs State of U.P. (Allahabad High Court)
In the peculiar facts of the present case as have been noted above, we lift the bar of alternative remedy as we find that the petitioner’s GST registration was cancelled without issuance of any prior show cause notice. Also, the delay is largely on account of the conduct of the State respondents or conduct attributable to the State respondents as they alone were responsible to update the information on the GST Portal. That not done, the petitioner/citizen may not be relegated to the forum of alternative remedy as his valuable right to do business has been curtailed in violation of principle of natural justice.
Accordingly, the order cancelling the petitioner’s registration is set aside. The matter is remitted to respondent no.3 to pass a fresh order, in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
Heard Sri Praveen Kumar, learned counsel for the petitioner and Sri Apurva Hajela, learned Standing Counsel for the State.
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