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U.P. GST Act, 2017

17 judgments · newest first · showing 1–17

SHUEB AKHTARversusSTATE OF UTTAR PRADESH AND ANOTHER

Shueb Akhtar challenged the cancellation of his registration under the Uttar Pradesh Goods and Services Tax Act, 2017, effected by a system‑generated notice dated 05.02.2026 and an order dated 06.04.2026. The petitioner argued that the notice, being issued by the computer system without the name, …

MAHI CONSTRUCTIONversusUNION OF INDIA AND 2 OTHERS

Mahi Construction filed a writ petition challenging the cancellation of its registration under the Uttar Pradesh GST Act, 2017, based on a system‑generated notice dated 14‑08‑2025 that lacked the name, office or digital signature of any authorized officer. The High Court examined whether a notice …

M/S SAURABH ENTERPRISESversusSTATE OF U.P. AND ANOTHER

The petition filed by M/s Saurabh Enterprises challenged an order dated 27‑02‑2025 issued by the State under Section 73 of the Uttar Pradesh GST Act, 2017 for the FY 2020‑21, contending that it was unaware of the order and therefore could not file the statutorily prescribed appeal within the …

M/S SAURABH ENTERPRISESversusSTATE OF U.P. AND ANOTHER

M/s Saurabh Enterprises filed a writ petition challenging an order dated 18‑12‑2023 issued by the State under Section 73 of the Uttar Pradesh GST Act, 2017 for the FY 2017‑18. The petitioner argued that it was unaware of the order and therefore could not file the statutory appeal within the …

NIYATI ENTERPRISESversusSTATE OF U.P. AND 2 OTHERS

The petitioner, Niyati Enterprises, challenged the cancellation of its GST registration under the Uttar Pradesh GST Act, 2017, on the ground that the notice and subsequent order were issued by a computer system without the name, office, or digital signature of an authorized officer. The High Court …

M/S NUTECH SYSTEM CONTROLversusSTATE OF U.P. AND ANOTHER

M/S Nutech System Control challenged an adjudication order dated 09‑12‑2025 passed under Section 73 of the U.P. GST Act, 2017, on the ground that its GST registration had been cancelled on 15‑06‑2024 but the show‑cause notice was only issued electronically on 24‑09‑2025, leaving the petitioner …

M/S SOHGAURA BROTHERSversusSTATE OF UTTAR PRADESH AND ANOTHER

M/S Sohgaura Brothers filed a writ petition challenging an ex parte adjudication order dated 30‑04‑2024 passed under Section 73 of the Uttar Pradesh GST Act, 2017. The petitioners argued that the order was erroneous, but the respondents contended that the petitioners had a statutory right of appeal. …

M/S PRISCA GLOBALversusASSISTANT COMMISSIONER, STATE TAX (SGST) AND ANOTHER

The petitioner, M/S Prisca Global, challenged an adjudication order dated 13‑02‑2025 issued after its GST registration was cancelled on 09‑09‑2021. The State had served a show‑cause notice electronically via the Common Portal, despite the cancellation that disabled the petitioner from accessing the …

M/S PRISCA GLOBALversusASSISTANT COMMISSIONER, SARDHANA AND ANOTHER

The petitioner, M/S Prisca Global, challenged an adjudication order dated 17‑05‑2024 issued after its GST registration had been cancelled on 09‑09‑2021. The respondents served a show‑cause notice electronically via the Common Portal, despite the cancellation that disabled the petitioner from …

M/S PRISCA GLOBALversusASSISTANT COMMISSIONER, SARDHANA AND ANOTHER

M/S Prisca Global challenged an adjudication order dated 17‑05‑2024, arguing that the show‑cause notice issued electronically on 07‑03‑2024 was invalid because its GST registration had been cancelled on 09‑09‑2021. The Court noted that after cancellation, the petitioner could no longer access the …

M/S BADSHAH TRADERSversusSTATE OF U.P. AND ANOTHER

Badshah Traders challenged an adjudication order dated 21‑02‑2025 issued after its GST registration was suspended on 09‑07‑2025. The show‑cause notice was served electronically via the Common Portal, despite the registration cancellation which, according to the respondents, should have required …

M/S SHREE DALVEER CONTRACTOR AND SUPPLIERversusSTATE OF U.P. AND ANOTHER

M/s Shree Dalveer Contractor and Supplier challenged the cancellation of its registration under the U.P. GST Act, 2017 by an order dated 08.08.2024, which was based on a system‑generated notice dated 08.07.2024. The petition argued that the notice, lacking the name, office and digital signature of …

M/S BALAJI INTERIORSversusSTATE OF UTTAR PRADESH AND 2 OTHERS

The petitioner, M/s Balaji Interiors, challenged an adjudication order dated 21‑08‑2024 issued after a show‑cause notice was uploaded electronically on the GST Common Portal, despite its registration having been cancelled on 13‑10‑2021. The Court examined whether service of the notice by electronic …