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TMI Blog2023 (10) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... es that the same has been passed without recording any cogent reason for cancelling the GST registration of the petitioner and appellate authority has also dismissed the appeal filed by the petitioner summarily without assigning any reason. The record reveals that petitioner has neither submitted reply in pursuance of notice nor appeared before the respondent authority in spite of various dates fixed before the first appellate authority, therefore, some cost is liable to be imposed upon the petitioner. Petition allowed. - Hon'ble Piyush Agrawal, J. For the Petitioner : Pranjal Shukla For the Respondent : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL,J. 1. Heard Mr. Pranjal Shukla for the petitioner and Mr. Rishi Kumar, learned A.C.S.C. for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent petition. 5. In support of his submissions, learned counsel for the petitioner has placed reliance the judgements of this Court in Writ Tax No. 991 of 2021 (M/s Shyam Sundar Sita Ram Vs. State of UP and others) decided on 20.3.2023 and Writ Tax No. 319 of 2022 (M/s Gaurav Trading Company Vs. State of U.P. and others) decided on 6.12.2022. 6. Per contra , learned A.C.S.C. supports the impugned order and submits that in pursuance of the notice, neither any reply nor any material was submitted, therefore, registration was cancelled. The revocation application has also rightly been rejected. He further submits that before the appellate authority, time was granted to the petitioner to appear but the petitioner chose not to appear on four dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to give reasons amounts to denial of justice. 11. Today, this Court in Writ Tax No. 1476 of 2022 after considering various judgements of Apex Court has held as under :- '12. Providing of reasons in orders is of essence in judicial proceedings. Every litigant who approaches the Court with a prayer is entitled to know the reasons for acceptance or rejection of such request. Either of the parties to the lis has a right of appeal and, therefore, it is essential for them to know the considered opinion of the Court to make the remedy of appeal meaningful. 13. It is the reasoning which ultimately culminates into final decision which may be subject to examination of the appellate or other higher Courts. It is not only desirable but, in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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