9911796707
TMI Blog2023 (2) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... epak Nag (K.D.Nag) ORDER Heard learned counsel for the petitioner and Shri Shiv P. Shukla, learned counsel for the respondent no.1 and learned Standing Counsel for the State. Present petition has been filed challenging the order dated 02.06.2021, whereby GST registration of the petitioner has been cancelled and the order dated 04.01.2023, whereby the Appeal No.02 of 2023 under U.P. Goods and Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order, the petitioner filed an appeal which was dismissed by the appellate authority on the ground of delay. Learned counsel for the petitioner submits that since he has not been heard while passing the order dated 02.06.2021, 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. Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deciding Writ Tax No.147 of 2022 (M/S Chandrasen, Sarda 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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