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TMI Blog2024 (10) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, which does not satisfy the test of Article 14 of Constitution of India. This Court in the case of M/s Namo Narayan Singh Vs. State of U.P. and Others [ 2023 (10) TMI 482 - ALLAHABAD HIGH COURT] has held that providing of reasons in order is of essence in judicial proceedings. The Hon ble Apex Court in the case of Hongo India (P) Ltd. [ 2009 (3) TMI 31 - SUPREME COURT] and the Karnataka High Court in the case of Director of Mines and Geology [ 2011 (9) TMI 700 - KARNATAKA HIGH COURT] has held that delay i.e. beyond the period, cannot be condoned. In the case in hand, the cancellation of registration order has been passed without application of mind as no reason has been assigned in the impugned order dated 08.08.2023. However, the Divisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration of the petitioner was cancelled vide order dated 08.08.2023 against which an appeal was preferred, which has been rejected on the ground of laches in filing the appeal. 5. He has further submitted that the order of cancellation of registration has been passed without any application of mind as well as no reason has been assigned in the impugned order for cancelling the same. He has further submitted that if an appeal is not decided on merit, the doctrine of merge will have no application and it is only the order dated 08.08.2023 which affects the petitioner and the same is devoid of any reason. 6. In support of his submission, learned counsel for the petitioner has relied upon the judgement of Hon ble Apex Court passed in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India and 3 others (Writ Tax No. 1246 of 2024) . He prays for dismissal of this writ petition. 11. After hearing the parties, the Court has perused the records. 12. It is not in dispute that the registration of the petitioner was cancelled by order dated 08.08.2023. The relevant part of order reads as under: - Order for Cancellation of Registration This has reference to show cause notice issued dated 05.07.2023 The effective date of cancellation of your registration is 01.08.2023. 13. The record shows that no reason whatsoever has been assigned for cancellation of registration of the petitioner, however, the reason is the heartbeat and soul of any judicial or administrative order. In the impugned order, no reason has been assigned whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 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 not satisfy the test of Article 14 of the Constitution of India, as such, the impugned order dated 07.01.2023 (Annexure - 2) is set aside. The petition is accordingly al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed without application of mind as no reason has been assigned in the impugned order dated 08.08.2023. However, the Division Bench of this Court has categorically held that if no reason has been given for cancelling the registration, doctrine of merger will not apply and therefore, the judgment relied upon by the counsel for the respondents in the case at hand, are of no aid to them. 20. The present case is similar to one Surendra Bahadaur Singh (supra), Namo Narayan Singh (supra) Ashok Kumar Vishwakarma (supra) ; wherein the appeal was dismissed as barred by limitation under Section 107 of the GST Act. After considering the original order, set aside the same being without any reason and allowed the petitioner therein to file reply to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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