Cause title — parties, addresses and appearances
Neutral Citation No. - 2024:AHC-LKO:38978
Court No. - 19
Case :- WRIT TAX No. - 133 of 2024
Petitioner :- M/S Parwati Constructions Thru. Its Proprietor
Mr. Naresh Chandra Verma
Respondent :- Addl. Commissioner,Grade-2(Appeal) State
Tax,Sitapur And Another
Counsel for Petitioner :- Piyush Agnihotri,Gaurav
Singh,Sachin Kumar,Shailesh Sachan
Counsel for Respondent :- C.S.C.
Hon'ble Subhash Vidyarthi,J.
1. Heard Sri Gaurav Singh, 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 17.05.2023 passed by the Assistant
Commissioner, Sector-1,Lakhimpur Kheri, cancelling the
registration of the petitioner's proprietorship concern M/s M/S
Parwati Constructions, 470, Awas Vikas Colony, Lakhimpur
Kheri. The petitioner has also challenged the validity of an
order dated 21.03.2024 passed by the Additional Commissioner,
Grade-1 (Appeal) State Tax, Sitapur, dismissing the Appeal no.
AD0903241374650 of 2024 filed by the petitioner against the
aforesaid cancellation order dated 17.05.2023, 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 17.05.2023 mentions that:- "This has
reference to show cause notice dated 12.04.2023.
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
September 2022
The effective date of cancellation of your registration is
17.05.2023"
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 17.05.2023 passed by the Assistant Commissioner, Sector- 1,Lakhimpur Kheri and 21.03.2024 passed by the Additional Commissioner, Grade-2 (Appeal) State Tax, Sitapur 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 :- 22.5.2024 Preeti. PREETI GAUTAM High Court of Judicature at Allahabad, Lucknow Bench
