2025 (7) TMI 1442

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....er submits that registration of the petitioner has been cancelled by the order dated 16.9.2022 and against the said order, a revocation application was filed along with the delay condonation application in which the delay was condoned but the revocation application was rejected by the order dated 12.1.2023 against which an appeal has been filed along with the delay condonation application, which has been rejected on the ground of latches. 4. Learned counsel for the petitioner submits that the notice for cancellation of registration has been issued on the ground that no business activity was found at the principal place of business at the time of survey, therefore, the registration of the petitioner has been cancelled. He submits that Secti....

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..... The record shows that no reason whatsoever has been assigned for cancellation of registration of the petitioner, however, the reason is the heartbeat and soul of any judicial or administrative order. In the impugned order, no reason has been assigned which shows that same has been passed without any application of mind, which does not satisfy the test of Article 14 of Constitution of India. 14. The Division Bench of this Court in the case of Surendra Bahadur Singh (supra) has held as under: - "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 ar....

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....lation of registration. In view of the order being without any application of mind, the same does not satisfy the test of Article 14 of the Constitution of India, as such, the impugned order dated 07.01.2023 (Annexure - 2) 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." 15. Similarly, this Court in the case of M/s Namo Narayan Singh Vs. State of U.P. and Others (Writ Tax No. 1476 of 2022) has held tha....