TaxTMI 
TaxTMI 
2024 (4) TMI 811
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....N'BLE SHEKHAR B. SARAF, 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 April 27, 2023 and the order dated March 12, 2024 passed in appeal under Section 107 of the Uttar Pradesh....
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....half of the petitioner submits that in the first line, the order states that a reply was filed by the petitioner on April 2, 2023 whereas the reasons for cancelling the registration is "response not received". 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 Divisio....
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....f 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 the Hon'ble Supreme Court in the case of Whirlpool Corporation v.....
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....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 of hearing to the petitioner and after considering whatever defence he may take." 5. Lear....