M/S S.K. Constructions vs Commissioner Commercial Tax And ...
2023 Latest Caselaw 10357 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 6
 

 
Case :- WRIT TAX No. - 431 of 2023
 

 
Petitioner :- M/S S.K. Constructions
 
Respondent :- Commissioner Commercial Tax And Another
 
Counsel for Petitioner :- Pooja Talwar
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Pankaj Bhatia,J.

Heard learned counsel for the petitioner.

Present petition has been filed challenging the order dated 29.11.2021 whereby the registration of the petitioner has been cancelled.

The petitioner also challenges the order dated 28.02.2023 whereby the appeal preferred by the petitioner has been rejected on the ground of delay.

Submission of learned counsel for the petitioner is that the order dated 29.11.2021 is a non-speaking order. He relies upon a judgment passed by this Court in the case of M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor v. U.O.I & Ors. (Writ Tax No.147 of 2022) on 22.09.2022.

I have perused the order dated 29.11.2021, which is patently non-speaking order.

Considering the fact that a similar issue has been decided by this Court in the case of M/s Chandra Sain (supra), the present writ petition deserves to be allowed on the same ground and reasoning.

The writ petition is accordingly allowed.

Impugned orders dated 29.11.2021 and 28.02.2023 are set aside.

The matter is remanded to the adjudicating authority to pass fresh order after giving an opportunity of hearing to the petitioner.

Order Date :- 7.4.2023

VNP/-