BHOLE BABA CONSTRUCTION Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State.

(2.) This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration dated January 18, 2023 and the order dated October 12, 2023 passed in appeal under Sec. 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act").

(3.) Learned counsel appearing on behalf of the petitioner submitted that the order for cancellation of registration has been passed without any application of mind whatsoever and the same is clear from the very first two lines of the order dated January 18, 2023. The relevant part of the said order is quoted below: