9911796707
TMI Blog2024 (9) TMI 1580X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- In Surendra Bahadur Singh's case [ 2023 (8) TMI 1262 - ALLAHABAD HIGH COURT ] the appeal was barred by time under Section 107 of the Act, however, the coordinate Bench 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. The order impugned herein is liable to be set aside. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Sector-3, State Tax, Etawah. 3. Learned counsel appearing on behalf of the petitioner submitted that the order for cancellation of registration has been passed without any application of mind whatsoever and the same is clear from the very first two lines of the order dated February 16, 2023. The relevant part of the said order is quoted below: This has reference to your reply dated 16/02/2023 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he argues that the order cancelling the registration is without application of mind; he draws my attention to the impugned order dated 07.01.2023, which does not disclose 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 do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strative 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 07.01.2023, 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice. 6. In light of the above, we are of the view that the order impugned herein is liable to be set aside. Accordingly, the order dated February 16, 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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