2024 (8) TMI 509

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....ON'BLE SUBHASH VIDYARTHI, J. 1. Heard Sri Ankit Pande, learned counsel for the petitioner and Sri Sanjay Sarin, learned Additional Standing Counsel. 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 23.03.2023 passed by the Assistant Commissioner, Sector 12, Lucknow (B) cancelling the registra....

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..../2023." 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 petitioner's reply dated 17.03.2023 but at the same time orde....

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....ccordingly, the writ petition is allowed. The orders dated 23.03.2023 passed by the Assistant Commissioner, Sector 12, Lucknow (B) and 13.02.2024 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 directed to pass a fresh order after taking into consideration the submissions....