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2024 (3) TMI 1163 - HC - GSTChallenged the order of cancellation of registration - appeal preferred was dismissed on the ground of limitation - limitation of filing of an appeal - date of the order - HELD THAT:- The Counsel for the petitioner argues that the appeal has been dismissed as being beyond limitation as such the doctrine of merger would not apply and the petitioner is fair entitled to seek judicial review of the order dated 14.02.2023 on the ground that the same is non speaking order. This Court in 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. Thus, following the said judgment rendered in the case of M/s Chandrasen (Supra), the writ petition deserves to be allowed. Accordingly, the writ petition is allowed. The order dated 14.02.2023 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.
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