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2022 (9) TMI 1051

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..... cepted. A perusal of the Annexure no.2, makes it clear that no reasons whatsoever have been recorded while passing the order of cancellation of the registration of the petitioner's firm. The order clearly being without any reason cannot be accepted to be an order in accordance with law. It is essential that every administrative authority or a quasi judicial authority should indicate the reasons, howsoever, brief they may be before passing an order of the nature which has been done by the authority. The order passed dated 15.03.2019 has a very harsh consequences and the same being without any reason whatsoever, fails to satisfy the test of a judicial order and suffers from the vice of violation of Article 14 of the Constitution of Ind .....

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..... lect any application of mind. He thus argues that the reasoning is a heart and soul of any administrative or a quasi judicial order, which is absent from the plain reading of the order dated 15.03.2019 as contained in Annexure no.2. He argues that the appeal preferred by the petitioner was beyond the prescribed period of limitation as wife of the petitioner had suffered a heart attack and within a week thereafter the petitioner also suffered a heart attack and were undergoing the medical treatment and the medical certificates to that effect are on record at page 44 of the writ petition. He further argues that all the papers with regard to the registration of the Firm were with the authorized representative of the petitioner who unfortunatel .....

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..... d the prescribed period of limitation, as such, the writ petition deserves to be dismissed. Considering the submissions made at the bar and also the fact that the appellate tribunal has not yet been created as is prescribed under the Act, this court is to consider the validity of both the orders under challenge. I am not inclined to accept the submission of the counsel for the petitioner in so far as it relates to the appellate order dated 29.03.2022. However, I am inclined to accept the submission of the petitioner made against the order dated 15.03.2019. A perusal of the Annexure no.2, makes it clear that no reasons whatsoever have been recorded while passing the order of cancellation of the registration of the petitioner's firm. T .....

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