M/S Manikya Engineers And Consultants ... vs State Of U.P. Thru. Secy. Revenue, ...
2023 Latest Caselaw 35166 ALL

Allahabad High Court

M/S Manikya Engineers And Consultants ... vs State Of U.P. Thru. Secy. Revenue, ... on 14 December, 2023

Author: Pankaj Bhatia

Bench: Pankaj Bhatia

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 


?Neutral Citation No. - 2023:AHC-LKO:82063
 
Court No. - 8
 

 
Case :- WRIT TAX No. - 231 of 2023
 

 
Petitioner :- M/S Manikya Engineers And Consultants Pvt. Ltd. Lko Thru. Auth. Signatory Shri Vishal Mani Tripathi
 
Respondent :- State Of U.P. Thru. Secy. Revenue, Deptt. Of Revenue, Lucknow And Others
 
Counsel for Petitioner :- Avadhesh Kumar Shukla,Amrendra Verma
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Pankaj Bhatia,J.
 

1. Heard learned counsel for the petitioner, learned Standing Counsel for the State and perused the record.

2. From perusal of the record, it is clear that neither any date and time was fixed nor was the petitioner accorded hearing prior to passing of the impugned order of cancellation of registration on 25.01.2023 contained in Annexure - 3.

3. The issue raised in the present petition is squarely covered by a judgment of 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) Dated 22.09.2022.

4. Following the reasoning and logic as contained in the case of M/s Chandra Sain (supra), the present writ petition is allowed.

5. Impugned orders dated 25.01.2023 & 25.09.2023 are quashed.

6. The matter is remanded to pass fresh order in accordance with law after giving an opportunity of hearing to the petitioner.

Order Date :- 14.12.2023

nishant