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TMI Blog2024 (7) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court. The reasons are heart and soul of any judicial and administrative order. In absence of the same the order cannot be justified in the eye of law. Further since the appeal of the petitioner was dismissed on the ground of delay, this Court finds that the doctrine of merger will have no application considering the facts and circumstances of the present case. In M/S CHANDRA SAIN, SHARDA NAGAR, LUCKNOW THRU. ITS PROPRIETOR MR. CHANDRA SAIN VERSUS U.O.I. THRU. SECY. MINISTRY OF FINANCE, NEW DELHI AND 5 OTHERS [ 2022 (9) TMI 1047 - ALLAHABAD HIGH COURT] this Court has held ' In the present case from the perusal of the order dated 13.02.2020, clearly there is no reason ascribed to take such a harsh action of cancellation of registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gazette notification of the Central Government being No. CG-DL-E-14092023-248743 dated 14.9.2023. 3. By means of the present writ petition the petitioner has assailed the order dated 21.08.2023 passed by the Assistant Commissioner, Sector 5, State Tax, Ayodhya, by which the registration of the petitioner has been cancelled as well as the order dated 29.05.2024 by which the appeal preferred by the petitioner has been dismissed by the respondent no.3 as barred by limitation as provided under section 107(4) of the UPGST Act (herein after referred to as the Act). 4. Learned counsel for the petitioner submits that registration of the petitioner has been cancelled without following the provision of section 29 of the Act and has passed the order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prays for allowing the writ petition. 7. Per contra, learned Standing Counsel supports the impugned orders dated 21.08.2023 and 29.05.2024 and submits that the proceedings have already been initiated against the petitioner and as the petitioner has not filed its return and tax, therefore, the registration of the firm has been cancelled. He further submits that the appeal was preferred by the petitioner beyond the period of limitation as provided under section 107(4) of the Act, therefore the appeal has been rejected. He prays for dismissal of the writ petition. 8. After hearing the learned counsel for the parties the Court has perused the record. 9. Admittedly from the perusal of the order dated 21.08.2023. it transpires that no reason ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill have no application and it is only the order dated 13.02.2020 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 further places reliance on the judgment of this Court in the case of Om Prakash Mishra v. State of U.P. Ors.; Writ Tax No.100 of 2022 decided on 06.09.2022 wherein this Court had recorded that every administrative authority or a quasi judicial authority should necessarily indicate reasons as reasons are heart and soul of any judicial or administrative order. 8. In the present case from the perusal of the order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file his response to the show cause notice before the respondent no.3 who shall pass fresh order after giving an opportunity of hearing to the petitioner with all expedition. The petitioner would be at liberty to place whatever documents he pleases to rely upon in support of his defense. In view of the fact that the order dated 15.03.2019 is set aside, the appellate order, although not interfered with, is also set aside. The writ petition is allowed in terms of the said order. 12. The purpose of inserting the provision under Rule 23 of Rules, 2017 as to service of notice upon the assessee is to provide an opportunity to him to move a revocation application so as to save the registration from being cancelled permanently and his business b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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