Cause title — parties, addresses and appearances
Neutral Citation No. - 2024:AHC-LKO:42069
Court No. - 19
Case :- WRIT TAX No. - 151 of 2024
Petitioner :- K.K. A Associates,Lko. Thru. Its Proprietor Abhay
Kumar Singh
Respondent :- State Of U.P. Thru. Addl. Chief/Prin. Secy. Deptt. Of
Commercial Tax, Lko. And 2 Others
Counsel for Petitioner :- Neeraj Kumar Rai,Ganesh Kumar Gupta
Counsel for Respondent :- C.S.C.
Hon'ble Subhash Vidyarthi,J.
1. Heard Sri Neeraj Kumar Rai, learned counsel for the petitioner and
Sri Sanjay Sarin, learned Additional Chief Standing Counsel for the
State and perused the record.
2. By means of the instant writ petition under Article 226 of the
Constitution of India, the petitioner has challenged the validity of an
order dated 20.04.2023 passed by the Assistant Commissioner, Sector-
20, Lucknow, cancelling the registration of the petitioner's
proprietorship concern. The petitioner has also challenged the validity
of an order dated 01.04.2024 passed by the Additional Commissioner,
Grade-2 (Appeal) 5, State Tax, Lucknow, dismissing the Appeal No.
AD009092304644Q of 2024 filed by the petitioner against the
aforesaid cancellation order dated 20.04.2023, only on the ground that
the appeal had been filed belatedly.
3. The learned counsel for the petitioner has submitted that the
cancellation order dated 20.04.2023 mentions that:-
"This has reference to show cause notice dated 28.03.2023.
Whereas no reply to notice to show cause has been submitted;and
whereas, the undersigned based on record available with this office is
of the opinion that your registration is liable to be cancelled for
following reason(s): Section 29(2)(c)- Person , other than paying tax
u/s 10, failed to furnish returns for prescribed periods GSTR 3B
return not filed since October 2022
The effective date of cancellation of your registration is 02.03.2023"
4. The submission of the learned counsel for the petitioner is that the
aforesaid contents of the cancellation order indicate a total non
application of mind by the authority concerned while cancelling the
G.S.T registration of the petitioner.
5. Such an unreasoned order cannot be sustained in law as no judicial
order can be passed without giving sufficient reasons for passing of
the order.
6.The appeal filed against the aforesaid order has been dismissed on the ground of limitation only.
7.Bar of limitation may bar the remedy of appeal but it does not bar the petitioner's right to seek his constitutional remedy under Article 226 of the Constitution of India, particularly when the impugned order affects valuable rights of the petitioner and the same has been passed without assigning any reason.
8.Accordingly, the writ petition is allowed. The orders dated 20.04.2023 passed by the Assistant Commissioner, Sector 20, Lucknow and 01.04.2024 passed by the Additional Commissioner, Grade-2 (Appeal) 5, State Tax, Lucknow are hereby set aside.
9.The Respondent No.2 shall be at liberty to initiate fresh proceedings, in accordance with law, after giving adequate opportunity to the petitioner to present his case and after taking consideration the pleas taken by the petitioner, if any. . [Subhash Vidyarthi,J.] Order Date :- 31.5.2024 -Amit K- AMIT KUMAR High Court of Judicature at Allahabad, Lucknow Bench
