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TMI Blog2024 (8) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... ve. 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. 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 being hampered. The coordinate Bench of this Court in M/s Ansari Constructions Vs. Additional Commissioner Central Goods and Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 dated 15.02.2023. He further submits that from a perusal of the order cancelling the registration of the petitioner has been passed mechanically without application of mind and without assigning any reason. 5. Learned counsel for the petitioner further submits that the appeal preferred by the petitioner has been dismissed on the ground of delay. He further submits that detailed reason was assigned for filing the appeal beyond limitation but the same was not considered. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 15.02.2023. it transpires that no reason has been assigned for cancellation of the registration of the petitioner. The order of cancellation is in the teeth of various judgments of this Court as also referred to above. 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 applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 dated 13.02.2020, clearly there is no reason ascribed to take such a harsh action of cancellation of registration. In view of the order being without any application of mind, the same does not satisfy the test of Article 14 of the Constitution of India, as such, the impugned order dated 13.02.2020 (Annexure - 2) is set aside. The petition is accordingly allowed. 11. In Om Prakash Mishra (supra) this Court has held as follows: I am not inclined to accept the submission of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 being hampered. 13. The Act and the Rules have been brought so as to see the business is run smoothly and is not hampered by the intricacies of the provisions of the Act. The coordinate Bench of this Court in M/s Ansari Constructions Vs. Additional Commissioner Central Goods and Services Tax (Appeals) and two others while dealing with Section 29 of the GST, 2017 and Rule 23 of Rules, 2017, has held that once the Department has accepted the return and there remains no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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