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        <h1>GST registration cancellation quashed due to unreasoned order violating Article 14 constitutional principles</h1> <h3>M/s Sunil Kumar Singh Through Shri Sunil Singh Versus State of U.P. Thru. Prin. Secy., Tax And Registration, Lucknow And Others</h3> M/s Sunil Kumar Singh Through Shri Sunil Singh Versus State of U.P. Thru. Prin. Secy., Tax And Registration, Lucknow And Others - TMI Issues:Cancellation of registration without reason under section 29 of the Act, Dismissal of appeal on the ground of delay under section 107(4) of the UPGST Act, Violation of Article 19 and Article 14 of the Constitution of India, Doctrine of merger not applicable in the present case.Analysis:The High Court entertained the writ petition due to the non-functionality of the GST Tribunal in the State of U.P. The petitioner challenged the cancellation of registration and dismissal of the appeal on the basis of delay. The petitioner argued that the cancellation was done mechanically without assigning any reason, violating section 29 of the Act. The respondent justified the cancellation due to non-filing of returns and taxes. The Court observed that the cancellation order lacked reasons, essential for any judicial or administrative order, and cited precedents emphasizing the importance of providing reasons in such orders.In the case references provided by the petitioner, the Court highlighted the necessity of reasons in administrative and quasi-judicial orders, as per Article 19 and Article 14 of the Constitution of India. The Court emphasized that the cancellation of registration without proper reasoning violates the rights guaranteed under the Constitution. The doctrine of merger was found inapplicable due to the circumstances of the case, supporting the petitioner's argument against the cancellation order.The Court referred to previous judgments where orders without reasons were set aside, stressing the importance of providing reasons in administrative and quasi-judicial decisions. The purpose of Rule 23 of the Rules, 2017 was discussed to emphasize the opportunity it provides to the assessee to prevent permanent cancellation of registration. The Court highlighted the aim of the Act and Rules to ensure smooth business operations without unnecessary hindrances.Ultimately, the Court quashed the order of cancellation but directed the petitioner to respond to the show cause notice within three weeks. The Assistant Commissioner was instructed to pass a fresh order after considering the petitioner's defense. The writ petition was allowed, emphasizing the need for proper procedures and reasons in administrative and quasi-judicial decisions to uphold the rights of the parties involved.

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