2024 (5) TMI 872

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....Ankit Pande For the Respondent : C.S.C. ORDER 1. Heard Sri Ankit Pande, learned counsel for the petitioner and Sri Pankaj Srivastava, learned Additional Chief Standing Counsel for the State. 2. By means of the instant writ petition under Article 226 of the Constitution of India, the petitioner has challenged the validity of an order dated 09.02.2022 passed by the Assistant Commissioner....

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....The effective date of cancellation of your registration is 09.09.2022." 4. The submission of the learned counsel for the petitioner is that the aforesaid contents of the cancellation order indicate a total non application of mind by the authority concerned while cancelling the G.S.T registration of the petitioner as on the one hand the order states that it was being passed with reference to the....

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....itioner and the same has been passed without assigning any reason. 8. Accordingly, the writ petition is disposed of. The orders dated 09.02.2022 passed by the Assistant Commissioner, Sector 12, Lucknow (B) and 12.02.2024 passed by the Additional Commissioner, Grade-2 (Appeal) State Tax, Judicial Block-3, Lucknow are hereby set aside and the learned Assistant Commissioner, Lucknow Sector 12, is ....