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TMI Blog2024 (2) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... d set aside the same being non-reasoned and allowed the petitioner therein to file reply to the show cause notice. The orders impugned herein are liable to be set aside. Accordingly, the order in original dated February 16, 2023 and the appellate order dated September 23, 2023 are quashed and set aside. The petitioner is directed to file its reply to the show cause notice within three weeks from date and the adjudicating authority is directed to proceed de novo and pass order after granting opportunity of hearing to the petitioner. Petition allowed. - Hon'ble Shekhar B. Saraf, J. For the Petitioner : Vishwjit For the Respondent : C.S.C. ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Vishwjit, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner argues that although no fault can be found with the appellate 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 07.01.2023, which does not disclose any application of mind. He, thus, argues that the quasi judicial order which has an adverse effect on the right of the petitioner to run business as guaranteed under Article 19 of the Constitution of India, the same has been done without any application of mind which is neither the intent of the Act nor can it be held to be in compliance of the mandate of Articl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity of hearing to the petitioner and after considering whatever defence he may take. 5. Learned counsel for the petitioner further relies upon a coordinate Bench judgment of this Court in Writ Tax No.1476 of 2022 titled as M/s Namo Narayan Singh v. State of U.P. and others decided on October 10, 2023 to emphasis the point that providing of reasons in order is of essence in judicial proceedings. 6. In the present case, the facts are similar to one in Surendra Bahadur Singh's case (supra) , wherein the appeal was barred by time under Section 107 of the Act. However, the Division Bench in Surendra Bahadur Singh's case (supra) took into consideration the original order and set aside the same being non-reasoned and al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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