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2024 (11) TMI 103

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..... not respond to the SCN issued by the respondents within the stipulated period on account of sickness - HELD THAT:- The present petitioner is also entitled for the benefit of the order passed by this Court in Technosum India Pvt. Ltd. Lucknow Vs. Union of India and Others [ 2022 (9) TMI 1412 - ALLAHABAD HIGH COURT ]. In the said judgment, the Court has held that the impugned order does not assign .....

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..... ed 10.03.2023 cancelling the GST registration of the petitioner as well as the order dated 10.09.2024 whereby the appeal preferred by the petitioner has been rejected by the appellate authority. 3. The facts, in brief, are that the petitioner is a proprietorship firm engaged in business of Mechanical Maintenance, handling jobs landscaping etc. in the name and style of 'M/s Laxmi Traders). A sh .....

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..... fit of the order passed by this Court in Writ Tax No.145 of 2022 (Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others) dated 26.09.2022. In the said judgment, the Court has held that the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on the ground that reply to the show cause notice is not given. The non-submission .....

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..... f mind, the same does not stand the test of scrutiny under Article 14 of the Constitution of India. 10. Thus, following the said judgment rendered in the case of M/s Chandrasen (Supra), the writ petition deserves to be allowed. In view thereof, the present petitioner is also entitled for the same relief. The benefit of the order dated 26.9.2022 passed in Writ Tax No.145 of 2022, shall also be made .....

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