9911796707
TMI Blog2024 (9) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned herein are liable to be set aside. Accordingly, the order in original dated February 22, 2023 is quashed and set aside - Petition allowed. - HON'BLE SHEKHAR B. SARAF AND HON'BLE MANJIVE SHUKLA, JJ. For the Petitioner : Aditya Pandey For the Respondent : Parv Agarwal ORDER 1. Heard learned counsel for the petitioner and learned Senior 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 February 22, 2023 passed by the respondent Superintendent Mainpuri, Sector-2, Central Goods and Services Tax. Mainpuri. 3. Learned counsel appearing on behalf of the petitioner submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 Corpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs. 6. In the present case, the facts are similar to one in Surendra Bahadur Singh's case (supra), 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, we are of the view that the orders impugned herein are liable to be set aside. Accordingly, the order in original dated February 22, 2023 is 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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