M/S Chitransh Machinery Store vs Commissioner, Uttar Pradesh ...
2023 Latest Caselaw 8662 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 6
 

 
Case :- WRIT TAX No. - 1563 of 2022
 

 
Petitioner :- M/S Chitransh Machinery Store
 
Respondent :- Commissioner, Uttar Pradesh Goods And Service Tax And 2 Others
 
Counsel for Petitioner :- Santosh Kumar Tiwari
 
Counsel for Respondent :- C.S.C
 

 
Hon'ble Pankaj Bhatia,J.

Rejoinder affidavit filed today. Taken on record.

Present petition has been filed by the petitioner challenging the order dated 17.01.2022 whereby the GST registration of the petitioner was cancelled as well as the order dated 17.11.2022 whereby the appeal was dismissed.

Contention of learned counsel for the petitioner is that the appeal was dismissed on the ground of limitation. However, he argues that the order of cancellation of registration is a non-speaking order and falls short of the requirement specified under Article 14 of the Constitution of India.

He places reliance on the judgment of this Case in the case of M/S Chandra Sain, Sharda Nagar, Lucknow Thru. Its Proprietor vs. U.O.I. and Others; Writ Tax No.147 of 2022 on 22.09.2022.

Considering the fact that this issue has already been decided in the case of M/s Chandra Sain (supra), following the said judgment and on the same analogy, the writ petition is allowed.

Order dated 17.01.2022 is set aside.

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

Order Date :- 23.3.2023

Ashutosh