2025 (12) TMI 1298

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....Kushwaha, Harshita Gautam, Kanchan Maurya For the Respondent(s) : C.S.C. ORDER HON'BLE JASPREET SINGH, J. 1. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State-respondents. 2. Present petition has been filed challenging the order dated 25.04.2024 whereby recovery was made against the petitioner under Section 73 of GST Act, 2017 a....

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....hat the order was passed without affording any opportunity of hearing. 7. Having heard learned counsel for the parties and from a perusal of the material on record, this Court finds that the issue involved in the instant petition, similarly has been considered by a coordinate Bench of this Court in M/s Chandra Sain Vs Union of India and Ors., passed in Writ Tax no.147 of 2022 wherein coordinate....

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....ate 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 mind; he draws my attention to the impugned order dated 13.02.2020, which does not disclose any application of mind. He, thus, argues that the quasi judicial order which has an ....

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.... 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 indicate reasons as reasons are heart and soul of any judicial or administrative order." 8. In view of the order being without any application of mind, the same does not satis....