2023 (1) TMI 1231

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....Singh, Neeraj Kumar Rai For the Respondent : C.S.C. ORDER HON'BLE VIVEK CHAUDHARY, J. Heard learned counsel for the petitioner and the learned Standing Counsel for the State. Present petition has been filed challenging the order dated 22.12.2022 passed by the respondent no.1, whereby the Appeal No.103 of 2022, U.P. Goods and Service Tax Act, 2017 filed against the cancellation o....

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.... cancelled. Against the said order, the petitioner filed an appeal which was dismissed by the appellate authority on the ground of delay. Learned counsel for the petitioner submits that since he has not been heard while passing the order dated 16.09.2019, as such the present petitioner is also entitled for the benefit of the order passed by this Court in Writ Tax No.145 of 2022 (Technosum India....

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....speaking order. This Court while deciding Writ Tax No.147 of 2022 (M/S Chandrasen, Sarda Nagar, Lucknow vs Union of India and others) had held that the order of cancellation of registration or any other order passed either on administrative or on judicial side is without any reason and prima facie, without application of mind, the same does not stand the test of scrutiny under Article 14 of the Co....