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TMI Blog2024 (9) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... -248743 dated 14.9.2023. 3. By means of the present writ petition the petitioner has assailed the order dated 23.07.2022 passed by the Assistant Commissioner, Sector 1, State Tax, Amethi, by which the registration of the petitioner has been cancelled as well as the order dated 24.04.2024 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 dated 23.07.2022. He further submits that from a perusal of the order can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upports the impugned orders dated 23.07.2022 and 24.04.2024 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 23.07.2022. it transpires that no reason has been assigned for cancellation of the registration of the petitioner. The ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fects 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 dated 13.02.2020, clearly there is no reason ascribed to take such a hars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent 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. In view of the above, the order dated 23.07.2022 passed by the Assistant Commissioner, respondent no.4 is hereby quashed. 13. However, it is directed that the petitioner shall file reply to the show cause notice within a period of three weeks from today. The Adjudicating Authority, the Assistant Commissioner, Luckno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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