Allahabad High Court
M/S Guru Prakash Polymers vs State Of U.P. And 2 Others on 24 May, 2024
HIGH COURT OF JUDICATURE AT ALLAHABAD
?Neutral Citation No. - 2024:AHC:94773
Court No. - 1
Case :- WRIT TAX No. - 883 of 2024
Petitioner :- M/S Guru Prakash Polymers
Respondent :- State Of U.P. And 2 Others
Counsel for Petitioner :- Shubham Agrawal
Counsel for Respondent :- C.S.C.
Hon'ble Shekhar B. Saraf,J.
The present petition has been filed challenging the order dated December 14, 2022 whereby the registration of the petitioner was cancelled as well as the order dated April 23, 2024 whereby the appeal preferred by the petitioner was dismissed as being beyond the prescribed period of limitation.
Counsel for the petitioner argues that a show cause notice was sent to the petitioner on April 25, 2022 (Annexure no.3) whereby the petitioner was called within a period of seven working days to submit a report and to appear for personal hearing. He further argues that no time and date was fixed for personal hearing. He argues that the petitioner could not file reply which led to the passing of the order dated December 14, 2022. He draws attention of this Court to the order dated December 14, 2022 to argue that the order for cancellation of registration has been passed without any application of mind whatsoever and the same is clear from the order dated December 14, 2022 itself wherein in the second line the order states that the undersigned has examined the reply of the petitioner and the submission made at the time of hearing whereas subsequently order records that no response has been given by the petitioner nor he appeared for personal hearing. The petitioner preferred an appeal against the said order which too was dismissed on the ground that the same was filed beyond the prescribed period of limitation.
In the light of the said submission, he argues that non-speaking order is neither contemplated under the Act nor does it conform with the Article 14 of the Constitution of India. He argues that in the notice does not specify the time and the date which is arbitrary exercise of power. In support of this, he places reliance upon the judgment of this Court in the case of M/s Jaiprakash Thekedar vs Commissioner, Commercial Taxes and another; [(2023 U.P.T.C. (VOL.113) - 162]. He also relies upon the judgment of this Court in the case of M/s Chandra Sain, Sharda Nagar, Lucknow through its Proprietor Mr. Chandra Sain vs U.O.I. through Secretary Ministry of Finance, New Delhi and others; [2022 U.P.T.C. (VOL.112) -1861].
Considering the fact that the order impugned cancelling the registration is prima facie without application of mind which is squarely covered by the judgment of this court in the case of M/s Chandra Sain (Supra) and the issue of non-fixation of time and date is squarely covered by the judgment rendered in the case of M/s Jaiprakash Thekedar (Supra), the writ petition deserves to be allowed on both the counts.
Accordingly, the orders impugned dated December 14, 2022 and April 23, 2024 are set aside. The writ petition is allowed.
The matter is remanded to the adjudicating authority for passing a fresh order, in accordance with law, after giving opportunity of hearing to the petitioner within a period of three months from the date of production of certified copy of this order.
Order Date :- 24.5.2024
Kuldeep
(Shekhar B. Saraf,J.)
