2023 (10) TMI 152

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....tral Government being No. CG-DL-E-14092023-248743 dated 14.9.2023. 3. By means of the present writ petition the petitioner has assailed the order dated 3.2.2023 passed by the Assistant Commissioner, Sector 25, State Tax, Kanpur Nagar by which the registration of the petitioner has been cancelled as well as the order dated 17.7.2023 by which the appeal preferred by the petitioner has been dismissed by the respondent no.2 as barred by limitation as provided under section 107(4) of the UPGST Act (herein after referred to as the Act). 4. Learned counsel for the petitioner submits that registration of the petitioner has been cancelled without following the provision of section 29 of the Act and has passed the order dated 3.2.2023. He furth....

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.... the writ petition. 7. Per contra, learned ACSC supports the impugned orders dated 3.2.2023 and 17.7.2023 and submits that the proceedings have already been initiated against the petitioner and as the petitioner has not filed its return and tax, therefore, the registration of the firm has been cancelled. He further submits that the appeal was preferred by the petitioner beyond the period of limitation as provided under section 107(4) of the Act, therefore the appeal has been rejected. He prays for dismissal of the writ petition. 8. After hearing the learned counsel for the parties the Court has perused the record. 9. Admittedly from the perusal of the order dated 3.2.2023 it transpires that no reason has been assigned for cancellat....

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....lication and it is only the order dated 13.02.2020 which affects the petitioner and as the same is devoid of any reasons, the same can be challenged before this Court as decided by the Hon'ble Supreme Court in the case of Whirlpool Corporation v. Registrar of Trademarks, Mumbai and Ors. - (1998) 8 SCC 1. 7. He further places reliance on the judgment of this Court in the case of Om Prakash Mishra v. State of U.P. & Ors.; Writ Tax No.100 of 2022 decided on 06.09.2022 wherein this Court had recorded that every administrative authority or a quasi judicial authority should necessarily indicate reasons as reasons are heart and soul of any judicial or administrative order. 8. In the present case from the perusal of the order ....