M/S Bhikki Brick Field v. State of U.P. and Another
Case note by CA Nikhil Gupta
Case overview
This Allahabad High Court decision concerns GST statutory provision - Section 30. The retained release ledger records the outcome as Disposed and classifies the matter under Registration.
Facts and procedural background
Neutral Citation No. - 2023:AHC:223653-DB
Case :- WRIT TAX No. - 1331 of 2023
Petitioner :- M/S Bhikki Brick Field Respondent :- State of U.P. and Another
Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C.
Issues before the Court
Petitioner :- M/S Bhikki Brick Field Respondent :- State of U.P. and Another
Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C.
Hon'ble Salil Kumar Rai,J. Hon'ble Surendra Singh-I,J.
Court's analysis and findings
Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C.
Hon'ble Salil Kumar Rai,J. Hon'ble Surendra Singh-I,J.
1. The present writ petition has been filed challenging the order dated 25.7.2023 passed by the respondent no. 2 i.e Assistant Commissioner, State Tax Sector-5 Muzaffar Nagar, cancelling the registration of the petitioner.
2. The petitioner has the remedy to file an application for revocation of cancellation of registration under Section 30 of Uttar Pradesh GST/CGST Act, 2017 before the respondent no.2. In case, the petitioner files an application within 30 days from today, the same shall be decided by the respondent no. 2 i.e Assistant Commissioner, State Tax Sector-5 Muzaffar Nagar on merits within three weeks from the date of filing of the application.
Decision and relief
2. The petitioner has the remedy to file an application for revocation of cancellation of registration under Section 30 of Uttar Pradesh GST/CGST Act, 2017 before the respondent no.2. In case, the petitioner files an application within 30 days from today, the same shall be decided by the respondent no. 2 i.e Assistant Commissioner, State Tax Sector-5 Muzaffar Nagar on merits within three weeks from the date of filing of the application.
3. The writ petition stands disposed of.
Order Date :- 24.11.2023 Akbar
2023-11-24T17:26:52+0530 High Court of Judicature at Allahabad
Ratio and practical significance
The binding effect flows from the court's operative reasoning reproduced below, read in the context of the pleaded facts and statutory provisions. Users should not generalise the result beyond materially comparable facts.
- Map the operative reasoning to the exact GST provision and procedural stage.
- Confirm whether a later review, appeal, SLP or subsequent judgment affects reliance.
- Preserve the official case number, decision date and neutral citation in professional work.
Full judgment text
Neutral Citation No. - 2023:AHC:223653-DB
Case :- WRIT TAX No. - 1331 of 2023
Petitioner :- M/S Bhikki Brick Field Respondent :- State of U.P. and Another
Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C.
Hon'ble Salil Kumar Rai,J. Hon'ble Surendra Singh-I,J.
1. The present writ petition has been filed challenging the order dated 25.7.2023 passed by the respondent no. 2 i.e Assistant Commissioner, State Tax Sector-5 Muzaffar Nagar, cancelling the registration of the petitioner.
2. The petitioner has the remedy to file an application for revocation of cancellation of registration under Section 30 of Uttar Pradesh GST/CGST Act, 2017 before the respondent no.2. In case, the petitioner files an application within 30 days from today, the same shall be decided by the respondent no. 2 i.e Assistant Commissioner, State Tax Sector-5 Muzaffar Nagar on merits within three weeks from the date of filing of the application.
3. The writ petition stands disposed of.
Order Date :- 24.11.2023 Akbar
2023-11-24T17:26:52+0530 High Court of Judicature at Allahabad
Finin2min Q&A
What court decided this case?
Allahabad High Court
What was the case number?
WRIT TAX No. 1331 of 2023
When was the decision delivered?
2023-11-24
Which GST provisions are identified in the case?
GST statutory provision - Section 30
What was the recorded outcome?
Disposed
Is the complete judgment text available here?
Yes. This page includes a faithful local rendition of the full text recovered from the issuing court source.
Should this page substitute professional advice?
No. Verify the official citation and later history before professional reliance.
Who authored the Finin2min case note?
CA Nikhil Gupta.