A K Multimedia Thru. Proprietor Mohd. ... vs State Of U.P. Thru. Commissioner, State ...
2024 Latest Caselaw 36331 ALL

Allahabad High Court

A K Multimedia Thru. Proprietor Mohd. ... vs State Of U.P. Thru. Commissioner, State ... on 5 November, 2024

Author: Pankaj Bhatia

Bench: Pankaj Bhatia

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 


?Neutral Citation No. - 2024:AHC-LKO:72997
 
Court No. - 7
 

 
Case :- WRIT TAX No. - 187 of 2024
 

 
Petitioner :- A K Multimedia Thru. Proprietor Mohd. Akram Khan
 
Respondent :- State Of U.P. Thru. Commissioner, State Good And Service Tax, Lko. And 2 Others
 
Counsel for Petitioner :- Ajay Pratap Singh,Raghvendra P. Singh,Shashank Vikram Verma
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Pankaj Bhatia,J.
 

1. Heard the counsel for the petitioner and the learned Standing Counsel.

2. The present petition has been filed challenging the order dated 18.10.2022 whereby the order has been passed by the opposite party no.3 cancelling the registration of the petitioner as well as the order dated 29.05.2024 whereby the appeal preferred by the petitioner was dismissed as being beyond the limitation.

3. The neat contention of the counsel for the petitioner is that prior to the cancellation of the registration, no opportunity of hearing was granted. He further argues that the order cancelling the registration is a non-speaking order. He has placed reliance on the judgment of this court in Writ Tax No.145 of 2022 (Technosum India Pvt. Ltd. Lucknow vs. Union of India and others) decided on 26.09.2022.

4. The facts of the present case are similar to the case decided by this court.

5. Considering and adopting the same reasoning as contained in the said order, both the orders dated 18.10.2022 and 29.05.2024 are set aside. The matter is remanded back to the opposite party no.3 to pass a fresh order in accordance with law and after giving an opportunity of hearing to the petitioner.

6. The writ petition stands disposed off.

Order Date :- 5.11.2024

VNP/-