M/S Priya Electricals vs State Of U.P. And 2 Others
2023 Latest Caselaw 8279 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 6
 

 
Case :- WRIT TAX No. - 1025 of 2021
 

 
Petitioner :- M/S Priya Electricals
 
Respondent :- State Of U.P. And 2 Others
 
Counsel for Petitioner :- Rajesh Kumar Singh,Aishwarya Kumar Singh,Utkarsh Kumar Singh
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Pankaj Bhatia,J.

The present petition has been filed challenging the order dated 17.11.2018 passed by the Assistant Commissioner, Commercial Tax, Agra, whereby the registration of the petitioner has been cancelled by a non-speaking order. The appeal filed by the petitioner has been dismissed on the ground of delay.

Considering the nature of the order whereby the registration has been cancelled by a non-speaking order and the issue as raised in the present writ petition is squarely covered by the judgment of this Court in the case of M/s Chandra Sain, Sarda Nagar, Lucknow through its Proprietor vs Union of India and others (Writ Tax No.147 of 2022), decided on 22.09.2022, the impugned order dated 17.11.2018 is set aside on the same ground.

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

The writ petition is allowed.

Order Date :- 21.3.2023

akverma