2023 (10) TMI 582

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....DL-E- 14092023-248743 dated 14.09.2023. 3. By means of present petition, the petitioner is assailing the order dated 20.11.2020 / 7.12.2020 and 21.1.2021 passed by respondent no. 3 and 5 respectively and the order dated 17.11.2021 passed by respondent no. 2. 4. Learned counsel for the petitioner submits that the petitioner is a proprietorship firm having G.S.T.I.N. No. 09CCBPS0675N1Z0, engaged in retail whole sale business and deposited all due tax liabilities within time without any default. He submits that on 9.11.2020, a survey was conducted on the business premises of the petitioner and thereafter notice under Section 29(2) of UPGST Act was issued against the petitioner asking him to appear on 27.11.2020; the petitioner moved an a....

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....smissal of the present petition. 7. After hearing learned counsel for the parties, the Court has perused the records. 8. Admittedly, the order of cancellation has been passed without assigning any reason and revocation application has also been rejected without assigning any cogent reason and thereafter appeal has also been dismissed by the impugned order. The GST registration can only be cancelled as per Section 29 of UP GST Act. 9. From the perusal of the impugned order, it transpires that the same has been passed without recording any cogent reason for cancelling the GST registration of the petitioner and appellate authority has also dismissed the appeal filed by the petitioner summarily without assigning any reason. 10. Reas....

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....nce that the Courts/Authorities are vested with discretionary powers but such powers are to be exercised judiciously, equitably and in consonance with the settled principles of law. Whether or not, such judicial discretion has been exercised in accordance with the accepted norms, can only be reflected by the reasons recorded in the order impugned before the higher Court. Often it is said that absence of reasoning may ipso facto indicate whimsical exercise of judicial discretion." 12. In view of above, the impugned order cannot be sustained in the eyes of law. However, the record reveals that petitioner has neither submitted reply in pursuance of notice nor appeared before the respondent authority in spite of various dates fixed before th....