TMI Blog2023 (2) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner is also entitled for the benefit of the order passed by this Court in Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others [ 2022 (9) TMI 1412 - ALLAHABAD HIGH COURT] . In the said judgment, the Court has held that the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on the ground that reply to the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led and the order dated 04.01.2023, whereby the Appeal No.02 of 2023 under U.P. Goods and Service Tax Act, 2017 filed against the cancellation of registration has been dismissed. The facts, in brief, are that the petitioner is the sole proprietary of the firm engaged in the business of civil work contract and was registered under GST Act. It appears that the GST return was not filed by the coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed by this Court in Writ Tax No.145 of 2022 (Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others) dated 26.09.2022. In the said judgment, the Court has held that the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on the ground that reply to the show cause notice is not given. The non-submission of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the same does not stand the test of scrutiny under Article 14 of the Constitution of India. 10. Thus, following the said judgment rendered in the case of M/s Chandrasen (Supra), the writ petition deserves to be allowed. In view thereof, the present petitioner is also entitled for the same relief. The benefit of the order dated 26.9.2022 passed in Writ Tax No.145 of 2022, shall also be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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