BPJ CONSTRUCTION LLP vs HIMANSHU VERMA, JC (IT), COMMISSIONER

Dated: 03.11.2026
GSTAT
State Bench Lucknow
Court No. Court II
APL/328/LCK/2026
BPJ CONSTRUCTION LLP
.............Appellant
Versus
HIMANSHU VERMA, JC (IT), JC (IT), IT SECTION, STATE TAX
HEADQUARTERS, UTTAR PRADESH, LUCKNOW & ORS. .............Respondent
Quorum
Hon’ble Narendra Kumar, Member(Judicial)
Hon’ble Alok Chopra, Member (Technical)
Counsel for Appellant
SHRI RAJESH KUMAR TIWARI, ADVOCATE
Counsel for Respondent
SHRI RAJESH KUMAR SINGH,
DEPUTY COMMISSIONER, SGST
Form GST APL-04A
[See rules 113(1) & 115]
Summary of the order and demand after issue of order by the GST Appellate Tribunal
whether remand order : No
Order reference no. : ZA090371126000034H Date of order : 03/11/2026
1. GSTIN/Temporary ID/UIN - 09ABBFB4769R1ZN
Appeal Case Reference no. -
2. Date - 10/10/2026
APL/328/LCK/2026
3. Name of the appellant - BPJ CONSTRUCTION LLP , [email protected] , 9415429180
Name of the respondant -
1. HIMANSHU VERMA, JC (IT) , [email protected] , 7235001296
2. COMMISSIONER
4.
5. Order appealed against - AD090526072117X
(5.1) Order Type - Registration Order
ZD090926376530X Date - 25/09/2026
(5.2) Ref Number -

6. Personal Hearing - 03/11/2026 27/10/2026
Status of Order under Appeal - Reject - Order under Appeal is annulled
7.
Order in brief - The appeal is allowed, and both the Order in Appeal and the Order in Original
cancelling the appellant’s registration are hereby set aside. Consequently, the cancellation of the
appellant’s registration is revoked and the registration stands restored.
8.
Summary of Order
9. If demand order then whether demand quantified: No
10. For Other orders and Demand orders which are not quantified:
Issues as
raised by
proper
officer
Issues as
determined by
Appellate/Revisional
authority
Order by GST Appellate Tribunal
AS PER
ANNEXURE 3
ANNEXED
WITH THIS
APPEAL
The appeal is allowed, and both the Order in Appeal and the Order in
Original cancelling the appellant’s registration are hereby set aside.
Consequently, the cancellation of the appellant’s registration is revoked
and the registration stands restored.
Revocation
of
registration
Place :LUCKNOW
Signature
Date : 03.11.2026
LUCKNOW Deepak Yadav
Designation : Stenographer/Law researcher
Jurisdiction :Lucknow