2024 (11) TMI 103

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.... 1. Heard Shri Suyesh Pradhan, learned counsel for the petitioner, the learned Standing Counsel for the respondents and perused the material available on record. 2. Present petition has been filed challenging the order dated 10.03.2023 cancelling the GST registration of the petitioner as well as the order dated 10.09.2024 whereby the appeal preferred by the petitioner has been rejected by the a....

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....ppellate authority on the ground of limitation. 5. Learned counsel for the petitioner submits that since he has not been heard while passing the order dated 10.03.2023, as such the present petitioner is also entitled for the benefit of the order passed by this Court in Writ Tax No.145 of 2022 (Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others) dated 26.09.2022. In the said judgment,....

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.... Nagar, Lucknow vs Union of India and others) had held that the order of cancellation of registration or any other order passed either on administrative or on judicial side is without any reason and prima facie, without application of mind, the same does not stand the test of scrutiny under Article 14 of the Constitution of India. 10. Thus, following the said judgment rendered in the case of M/....