V.S. ENTERPRISES Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Shubham Agrawal, learned counsel for the petitioner and learned Standing Counsel who is unable to provide any assistance to the Court as he is not possessed of his file. However, since pleadings are complete and we have perused the same, we are proceeding to decide the matter on merits.

(2.) The petitioner is a registered dealer under the U.P.G.S.T. Act and is engaged in the business of trading in iron and steel. The petitioner is conducting his business from a rented warehouse/godown situate at C-13, Sector-1, Tala Nagari, Ramghat Road, District Aligarh.

(3.) The petitioner was given a show-cause notice dated 04.04.2018 calling upon him as to why his registration may not be cancelled as during the survey, the firm was found to be non-existence and it appeared that the aforesaid godown was being used for the purposes of tax evasion.