M/S Shagufta Enterprises vs Commissioner, Commercial Taxes ...
2023 Latest Caselaw 8846 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 6
 

 
Case :- WRIT TAX No. - 1613 of 2022
 

 
Petitioner :- M/S Shagufta Enterprises
 
Respondent :- Commissioner, Commercial Taxes And Another
 
Counsel for Petitioner :- Pooja Talwar
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Pankaj Bhatia,J.

Heard learned counsel for the petitioner.

Present petition has been filed challenging the order dated 19.05.2022 whereby the registration of the petitioner has been cancelled.

The petitioner also challenges the order dated 07.12.2022 whereby the appeal preferred by the petitioner has been rejected on the ground of delay.

Submission of learned counsel for the petitioner is that the impugned order is a non-speaking order. He relies upon a judgment passed by 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) on 22.09.2022.

I have perused the impugned order, which is patently non-speaking order.

Considering the fact that a 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 reasoning.

The writ petition is accordingly allowed.

Impugned orders dated 19.05.2022 and 07.12.2022 are set aside.

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

Order Date :- 24.3.2023

nishant