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Uttar Pradesh Goods and Services Tax Act, 2017

22 judgments · newest first · showing 1–22

M/S SAT GURU KRIPA AGENCYversusSTATE OF UP AND ANOTHER

The petitioner, M/s Sat Guru Kripa Agency, filed a writ petition challenging an ex parte order dated 11.11.2025 that cancelled its registration under the Uttar Pradesh GST Act, 2017. The petitioner argued that it was unaware of the order and therefore could not file the statutory appeal within the …

M/S BHARAT ENTERPRISESversusSTATE OF UTTAR PRADESH AND ANOTHER

M/s Bharat Enterprises filed a writ petition challenging an ex parte adjudication order dated 29‑04‑2024 passed under Section 73 of the Uttar Pradesh GST Act, 2017 for FY 2018‑19. The petitioner claimed it was unaware of the order and therefore could not file the statutory appeal within the …

SANJAY AGRAWALversusSTATE OF UP AND ANOTHER

The petitioner, Sanjay Agrawal, challenged an order dated 07.05.2026 passed under Section 74 of the Uttar Pradesh Goods and Services Tax (UPGST) Act, 2017, before the Allahabad High Court. The court examined whether it could interfere with the order on its merits and considered the limitation period …

M/S RANA BUILDERSversusUNION OF INDIA AND 2 OTHERS

M/s Rana Builders filed a writ petition challenging the cancellation of its registration under the Uttar Pradesh Goods and Services Tax Act, 2017, which was based on a system‑generated notice dated 16‑04‑2025 and an order dated 03‑07‑2025. The petitioners argued that the notice, issued by the GSTN …

M/S KESHARI TRADERSversusSTATE OF U.P. AND 2 OTHERS

The petitioners, M/s Keshari Traders, filed a writ petition challenging an ex‑parte adjudication order dated 10‑04‑2024 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 for the FY 2018‑19. They argued that they were unaware of the order and therefore could not file the …

M/S PMG AND ASSOCIATESversusUNION OF INDIA AND 2 OTHERS

M/s PMG & Associates filed a writ petition challenging an ex‑parte adjudication order dated 17 May 2024 passed under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 for the FY 2021‑22. The petitioner claimed it was unaware of the order and therefore could not file the statutory …

DYNAMIC REALCON PRIVATE LIMITEDversusUNION OF INDIA AND ANOTHER

Dynamic Realcon Private Ltd challenged the cancellation of its registration under the Uttar Pradesh GST Act, 2017, which was based on a system‑generated notice that lacked the name, office, and digital signature of the issuing authority. The High Court examined an earlier decision (M Y Ent Bhatta v. …

GULBAHAR ABDUL ALIversusSTATE OF U.P. AND ANOTHER

Gulbahar Abdul Ali filed a writ petition challenging an order dated 09.04.2026 issued by the respondent under Section 161 of the Uttar Pradesh Goods and Services Tax Act, 2017. The order was deemed a non‑speaking order, merely reproducing facts and the statutory provision without reasoning, and it …

M/S KAKA STORESversusSTATE OF U.P. AND ANOTHER

M/s Kaka Stores filed a writ petition challenging an ex parte adjudication order dated 08‑04‑2024 passed under Section 73 of the Uttar Pradesh GST Act, 2017 for FY 2018‑19. The petitioner claimed it was unaware of the order and therefore could not file the statutory appeal within the prescribed …

MOHAMMAD NAUSHAD ANSARIversusCOMMISSIONER OF STATE TAX AND ANOTHER

The petitioner, Mohammad Naushad Ansari, had his GST registration cancelled on 31 March 2022. A show‑cause notice was issued only through the Common Portal on 19 September 2025, long after the cancellation, and the petitioner did not receive any physical notice. Consequently, he was unaware of the …

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

M/s Nanna Traders filed a writ petition challenging an ex parte adjudication order dated 07.08.2024 passed under Section 74 of the Uttar Pradesh GST Act, 2017 for the FY 2022-23. The petitioner argued that it was unaware of the order and therefore could not file the statutory appeal within the …

M/S VK CONSTRUCTIONSversusSTATE OF U.P. AND ANOTHER

M/S Vk Constructions filed a writ petition challenging an order dated 16‑08‑2023 issued under Section 73 of the Uttar Pradesh GST Act, 2017 for the FY 2022‑23, alleging it could not file a statutory appeal within the prescribed limitation due to lack of knowledge of the order. The State argued that …

M/S VK CONSTRUCTIONSversusSTATE OF UP AND ANOTHER

M/S Vk Constructions filed a writ petition challenging an order dated 16‑08‑2023 issued under Section 73 of the Uttar Pradesh GST Act, 2017 for FY 2022‑23, alleging it could not file the statutory appeal within the prescribed limitation due to lack of knowledge of the order. The State contended that …

MITHILESH KUMAR SINGHversusSTATE OF U.P. AND ANOTHER

Mithilesh Kumar Singh filed a writ petition challenging an order dated 04‑08‑2023 issued by the State under Section 73 of the Uttar Pradesh GST Act, 2017 for the FY 2020‑21, alleging that he could not file a statutory appeal within the prescribed limitation period. The State argued that the …

M/S WARSI BAGversusSTATE OF U.P. AND ANOTHER

The petitioners, M/s Warsi Bag, challenged an ex parte adjudication order dated 17 February 2025 issued under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. They contended that the order was erroneous and sought relief through a writ petition. The respondents, the State of Uttar …

M/S HANUMAN TRADIND COMPANYversusSTATE OF U.P. AND ANOTHER

The petitioner, M/s Hanuman Trading Company, challenged an adjudication order dated 04‑04‑2024 issued after a show‑cause notice was served electronically on 12‑12‑2023, despite its GST registration having been cancelled on 13‑01‑2021. The Court examined whether, under Section 169(1)(a)(b) of the …

SHIV BRICK FIELDversusSTATE OF U.P. AND ANOTHER

The petitioner, Shiv Brick Field, filed a writ petition challenging an ex parte adjudication order dated 25 February 2025 issued under Section 73 of the Uttar Pradesh Goods and Services Tax (U.P.G.S.T.) Act, 2017. The petition raised a preliminary objection that the petitioner had an alternative …

M/S NEW CALCUTTA MACHINERY STORESversusSTATE OF UP AND ANOTHER

The petitioner, M/S New Calcutta Machinery Stores, had its GST registration cancelled on 16‑12‑2023. Subsequent show‑cause notices dated 25‑12‑2023 and 31‑05‑2024 were issued electronically via the Common Portal, despite the cancellation. The court held that under Section 169(1)(a)(b) of the Uttar …

M/S A.A. BRICK WORKSversusSTATE OF U.P. AND 2 OTHERS

M/S A.A. Brick Works filed a writ petition challenging an ex parte adjudication order dated 28‑08‑2024 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioners argued that the order was erroneous and sought its setting aside. The respondents contended that the …

M/S PURNIMA ENTERPRISESversusSTATE OF UTTAR PRADESH AND ANOTHER

M/S Purnima Enterprises filed a writ petition challenging an ex parte adjudication order dated 23‑02‑2025 issued under Section 73 of the Uttar Pradesh GST Act, 2017. The State of Uttar Pradesh contended that the petitioner had an alternative statutory remedy of filing an appeal. The petitioners …

M/S JADAUN BROTHERSversusSTATE OF U.P. AND ANOTHER

M/S Jadaun Brothers filed a writ petition challenging an ex parte adjudication order dated 16‑08‑2024 issued under Section 73 of the Uttar Pradesh GST Act, 2017. The respondents contended that the petitioner had an alternative statutory remedy of filing an appeal against the adjudication order. The …

M/S RUPA TRADERSversusSTATE OF U.P. AND 2 OTHERS

M/S Rupa Traders filed a writ petition challenging two ex‑parte adjudication orders dated 22‑04‑2024 and 03‑02‑2023 that were passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. The respondents argued that the petitioner had a statutory right to appeal the adjudication …