2026 (9) TMI 884

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....titioner's registration had been cancelled. 3. Aggrieved by order dated 17.07.2026, the petitioner had approached this Court by means of earlier writ petition being Writ Tax No. 3402 of 2026, Mohd. Qamar Vs. State of Uttar Pradesh And Another. It was disposed of vide order dated 10.08.2026, leaving it open to the petitioner to apply for revocation of cancellation of registration. 4. In compliance to the order dated 10.08.2026, the petitioner had applied on 11.08.2026, seeking revocation of the order dated 17.07.2026. Consequently, on 14.08.2026, a notice was issued to the petitioner by respondent no. 2, requiring him to appear on 17.08.2026 and to make the following compliance:- "2. Any Supporting Document - Others (Pleas....

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....n of reply furnished and in absence of electronic devices produced by the petitioner, adverse inference was drawn by the Adjudicating Authority. The only error that exists in the order is - it is neither dated nor it has been structured or reasoned appropriately. For ready reference, the first page of the order is reads as below:- Form GST REG-23 [See Rule 23(3)] Reference No.: ZA090826136272D                                        Date: 14/08/2026 To MOHD QAMAR SABJI MANDI CHAURAHA, BHOJPUR, BHOJPUR DHARAMP....

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....8/2026 at 11:00 If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Kindly refer the supportive document attached for case specific details. Vivek Kumar Assistant Commissioner Moradabad Sector-7 8. On a first reading, if one were to miss - the last/single sentence paragraph, on the one page of that order, it gives an impression that the order is neither dated not reasoned. In fact, the recital contained on the first page is unintelligible. It does not record either the fact of compliance made by the petitioner on 17.08.2026 nor it records the failure on ....