M/S Nishant Enterprises vs State Of U.P. And 2 Others
2023 Latest Caselaw 7723 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 6
 

 
Case :- WRIT TAX No. - 160 of 2022
 

 
Petitioner :- M/S Nishant Enterprises
 
Respondent :- State Of U.P. And 2 Others
 
Counsel for Petitioner :- Anand Kr Srivastava,Sunil Kumar
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Pankaj Bhatia,J.

Heard learned Counsel for the petitioner and learned Standing Counsel.

The present petition has been filed challenging the order dated 30.11.2021 whereby the registration of the petitioner was cancelled. The petitioner also challenges the order dated 06.03.2020 whereby the application filed by the petitioner for revocation of the cancellation order was also rejected as being beyond limitation as well as the order dated 03.10.2019 whereby the appeal preferred by the petitioner was dismissed as being the prescribed period of limitation.

The contention of the Counsel for the petitioner is that the order of cancellation of registration is a non-speaking order as is clear from the perusal of the order itself. He argues that the said non-speaking order is wholly arbitrary and violative of Article 14 of the Constitution of India. He places reliance on the judgment of this Court in the case of M/s Chandra Sain vs Union of India and others passed in Writ Tax No.147 of 2022, decided on 22.09.2022 wherein similar issue was considered.

Considering the fact that the order is wholly arbitrary and the 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 analogy.

Accordingly, the writ petition is allowed. The order dated 30.11.2021 and the appellate order dated 03.10.2019 are set aside.

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

Order Date :- 16.3.2023

akverma