Nagar Nigam vs Rajendra Pratap Singh And Another
2023 Latest Caselaw 7180 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 


 

 
Court No. - 6
 

 
Case :- WRIT TAX No. - 259 of 2023
 

 
Petitioner :- M/S Rajesh Kumar Tripathi
 
Respondent :- Addl. Commissioner Grade 2 And Another
 
Counsel for Petitioner :- Niraj Kumar Singh,Punit Kesarwani
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Pankaj Bhatia,J.

1. Heard The present petition has been filed challenging the order dated 04.01.2022 whereby the registration of the petitioner has been cancelled as well as the appellate order dated 09.12.2022 whereby the appeal has been dismissed on the ground of delay in submission of appeal.

2. The contention of the Counsel for the petitioner is that the petitioner was served with a show cause notice dated 02.12.2021 and the order for cancellation of registration has been passed on 04.01.2022 with the following effect:

"Order for Cancellation of Registration

This has reference to your reply dated 02.01.2022 in response to the notice to show cause dated 02.12.2021 whereas no reply to notice to show cause has been submitted;

The effective date of cancellation of your registration is 04.01.2022

Determination of amount payable pursuance to cancellation:

Accordingly, the amount payable by you and the computation and basis thereof is as follows:

The amount determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you.

You are required to pay the following amounts on or before 14.01.2022 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder.

Head

Central Tax

State Tax/ UT Tax

Integrated Tax

Cess

Tax

Interest

Penalty

Others

Total

0.0

0.0

0.0

0.0

3. The contention of the Counsel for the petitioner is that before submission of the reply to the show cause notice dated 02.12.2022, the cancellation order has been passed. The petitioner preferred an appeal against the cancellation order, however, the same is dismissed on the ground of delay.

4. The Counsel for the petitioner submits that the show cause notice itself was vague and in any case, it was incumbent upon the respondent authority to imposed fine before passing the cancellation order. He places reliance on the judgment of this Court rendered in the case of M/s Chandra Sain, Sharda Nagar, Lucknow vs Union of India and others decided on 22.09.2022 in Writ Tax No.147 of 2022.

5. In the present case, the order dated 04.01.2022 has been passed clearly without any application of mind. The facts as raised in the present case are squarely covered by the aforesaid judgment M/s Sain, Sharda Nagar, Lucknow (supra). Thus on the same analogy, the present petition is also deserves to be allowed.

6. Accordingly, the impugned order dated 04.01.2022 and the appellate order dated 09.12.2022 are set aside. The writ petition is allowed.

7. The matter is remanded for passing a fresh order after giving an opportunity of hearing to the petitioner, in accordance with law expeditiously.

8. Office is directed to correct the name of the petitioner in the computer record.

 
Order Date :- 13.03.2023
 
akverma								 (Pankaj Bhatia, J)