2024 (4) TMI 773

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....1. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration dated February 21, 2023 passed by the respondent No.3/Assistant Commissioner, State Tax, Sector-3, Etawah and the order dated Fe....

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.... in the first line, the order states that a reply was filed by the petitioner on October 21, 2021 whereas second line records that no reply was submitted. He relies upon a Division Bench judgment of this Court in Writ Tax No.172 of 2023 titled as Surendra Bahadur Singh v. State of U.P. and others decided on August 23, 2023, wherein the Division Bench has held as follows: "6. Learned couns....

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....rther argues that as the appeal has not been decided on merit, the doctrine of merger will have no application and it is only the order dated 07.01.2023 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. - (199....

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....rdingly allowed. 9. It is, however, directed that the petitioner shall file reply to the show-cause notice within a period of three weeks from today. The Adjudicating Authority i.e. Assistant Commissioner, Gonda shall proceed to pass fresh order after giving an opportunity of hearing to the petitioner and after considering whatever defence he may take." 5. Learned counsel for the petitioner ....