TMI Blog2023 (3) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice issued by the respondent and, therefore, he could not submit the reply within the stipulated time - violation of principles of natural justice - HELD THAT:- The present petitioner 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 j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the State. Present petition has been filed challenging the order dated 30.07.2022 whereby GST registration of the petitioner has been cancelled and the order dated 12.01.2023, whereby the Appeal No.06 of 2023, 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the order dated 30.07.2022 is self contradictory as in one line it is stated that petitioner has submitted his reply to the show cause notice dated 18.07.2022 while in the very next line it is noted that petitioner has not submitted reply to the show cause notice. Learned counsel for the petitioner submits that since he has not been heard while passing the order dated 30.07.2022 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not apply and the petitioner is fair entitled to seek judicial review of the order dated 03.01.2022 on the ground that the same is non speaking order. This Court while deciding Writ Tax No.147 of 2022 (M/S Chandrasen, Sarda Nagar, Lucknow vs Union of India and others) had held that the order of cancellation of registration or any other order passed either on administrative or on judicial si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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