2024 (5) TMI 115

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..... ide 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 - Petition allowed.
Hon'ble Shekhar B. Saraf, J. For the Petitioner : Rishi Raj Kapoor For the Respondent : C.S.C. ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration dated October 10, 2022 and the order passed in appeal dated March 19, 2024 under Section 107 of the Uttar Pradesh Goods and Services Tax .....

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..... ch 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 Article 14 of the Constitution of India. He further argues that as the appeal has not been decided on merit, the doctrine of merger will have no application and it is only the order dated 07.01.2023 which affects the petitioner and as the same is devoid of any reasons, the same can be challenged before this Court as decided by the Hon'ble Supreme Court in the case of Whirlpool Corporation v. Registrar of Trademarks, Mumbai and Ors. - (1998) 8 SCC 1. 7. He .....

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..... 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 allowed the petitioner therein to file reply to the show cause notice. 7. In light of the above, I am of the view that the orders impugned herein are liable to be set aside. Accordingly, the order in original dated October 10, 2022 and the appellate order dated March 19, 2024 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 or .....

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