2024 (9) TMI 1580

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....nsel 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 February 16, 2023 passed by the respondent No.2/Assistant Commissioner, Sector-3, State Tax, Etawah. 3. Learned counsel appearing on behalf of the petitione....

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....rs decided on August 23, 2023, wherein the Division Bench has held as follows: "6. Learned counsel for the petitioner argues that although no fault can be found with the appellate order dismissing the appeal as Appellate Authority does not have the power to condone the delay in terms of the scheme of the Act, however, he argues that the order cancelling the registration is without application of....

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....reme Court in the case of Whirlpool Corporation v. Registrar of Trademarks, Mumbai and Ors. - (1998) 8 SCC 1. 7. He further places reliance on the judgment of this Court in the case of Om Prakash Mishra v. State of U.P. & Ors.; Writ Tax No.100 of 2022 decided on 06.09.2022 wherein this Court had recorded that every administrative authority or a quasi judicial authority should necessarily indicat....

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.... considering whatever defence he may take." 5. In Surendra Bahadur Singh's case (supra), wherein the appeal was barred by time under Section 107 of the Act, however, the coordinate Bench took into consideration the original order and set aside the same being non-reasoned and allowed the petitioner therein to file reply to the show cause notice. 6. In light of the above, we are of the view th....