2024 (4) TMI 810

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....RAF, J. 1. Heard learned counsel for the petitioner and the learned 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 March 18, 2021 passed by the respondent No.4 and the order passed in appeal dated May 24, 2023 by respondent No.3 under Sect....

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.... Learned counsel appearing on behalf of the petitioner submits that in the second line, the order states that the petitioner did not appear on the date fixed for hearing whereas third line records that undersigned has examined the submissions made at the time of hearing. 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....

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....nt of the Act nor can it be held to be in compliance of the mandate of Article 14 of the Constitution of India. He further 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 ....

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....Constitution of India, as such, the impugned order dated 07.01.2023 (Annexure - 2) is set aside. The petition is accordingly 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 ....