M/S Vardhman Pathology And ... vs Union Of India Thru. Secy. ...
2023 Latest Caselaw 26869 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 


?Neutral Citation No. - 2023:AHC-LKO:63194
 
Court No. - 8
 

 
Case :- WRIT TAX No. - 186 of 2023
 
Petitioner :- M/S Vardhman Pathology And Diagnostic Private Ltd. Lko. Thru. Its Managing Director Manvendra Singh
 
Respondent :- Union Of India Thru. Secy. Ministry Of Finance New Delhi And 5 Others
 
Counsel for Petitioner :- Sanjieva Shankhdhar,Durga Prasad Dubey
 
Counsel for Respondent :- A.S.G.I.,C.S.C.,Dipak Seth
 

 
Hon'ble Pankaj Bhatia,J.

Heard learned counsel for the parties and perused the material available on record.

This writ petition has been filed by the petitioner challenging the order dated 16.02.2023, whereby the registration of the petitioner under the Uttar Pradesh Goods and Service Tax Act, 2017 was canceled.

The contention of the counsel for the petitioner is that a show cause notice, was sent on 16.01.2023, however, the same was never received by the petitioner, as such, he could not file his reply to the said show cause notice, which led to the passing of an order dated 16.02.2023. The said order indicates no reason for passing the order of cancellation. The petitioner preferred an appeal against the said order under Section 107 of Uttar Pradesh Goods and Service Act 2017, which was dismissed on the ground of limitation. The main submission of the counsel for the petitioner is that the order impugned does not satisfy the test of Article 14 of the Constitution of India being an unreasoned order and this issue was dealt with in details by this Court in the case of M/S Chandra Sain, Sharda Nagar, Lucknow through its Proprietor Mr. Chandra Sain Versus U.O.I. through Secretary, Ministry of Finance, New Delhi and 5 others in Writ Tax No. 147 of 2022 decided on 22.09.2022. Thus following the said judgment coupled with the fact that the order of cancellation of registration does not record any reason whatsoever. The writ petition stands allowed. The order dated 16.02.2023 is set aside and the matter is remanded to the adjudicating authority to pass a fresh order after giving opportunity of hearing to the petitioner in accordance with law. As the foundational order has been set aside, the order of appeal dated 25.08.2023 losses relevance and is also quashed.

Order Date :- 3.10.2023/Arun