2022 (9) TMI 1412 - HC - GST

Cancellation of registration of petitioner - appeal dismissed on the ground of limitation - non-speaking order - doctrine of merger - HELD THAT:- This Court while deciding the case M/S Chandrasen, Sarda Nagar, Lucknow vs Union of India and others [2022 (9) TMI 1047 - ALLAHABAD HIGH COURT] had held that the order of cancellation of registration or any other order passed either on administrative or on judicial side is without any reason and prima facie, without application of mind, the same does not stand the test of scrutiny under Article 14 of the Constitution of India.

Following the said judgment rendered in the case of M/s Chandrasen (Supra), the writ petition deserves to be allowed.

The order dated 03.01.2022 is set aside and the petitioner is permitted to appear before the respondent along with the reply to show cause notice and the certified copy of this order within three weeks from today - the writ petition is allowed.