TMI Blog2023 (10) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... soul of any judicial and administrative order. In absence of the same the order cannot be justified in the eye of law. Further since the appeal of the petitioner was dismissed on the ground of delay, this Court finds that the doctrine of merger will have no application considering the facts and circumstances of the present case. In Om Prakash Mishra [ 2022 (9) TMI 1051 - ALLAHABAD HIGH COURT ] this Court has held It is essential that every administrative authority or a quasi judicial authority should indicate the reasons, howsoever, brief they may be before passing an order of the nature which has been done by the authority. The order passed dated 15.03.2019 has a very harsh consequences and the same being without any reason whatsoever, fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated 17.7.2023 by which the appeal preferred by the petitioner has been dismissed by the respondent no.2 as barred by limitation as provided under section 107(4) of the UPGST Act (herein after referred to as the Act). 4. Learned counsel for the petitioner submits that registration of the petitioner has been cancelled without following the provision of section 29 of the Act and has passed the order dated 3.2.2023. He further submits that from a perusal of the order cancelling the registration of the petitioner has been passed mechanically without application of mind and without assigning any reason. 5. Learned counsel for the petitioner further submits that the appeal preferred by the petitioner has been dismissed on the ground o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that the appeal was preferred by the petitioner beyond the period of limitation as provided under section 107(4) of the Act, therefore the appeal has been rejected. He prays for dismissal of the writ petition. 8. After hearing the learned counsel for the parties the Court has perused the record. 9. Admittedly from the perusal of the order dated 3.2.2023 it transpires that no reason has been assigned for cancellation of the registration of the petitioner. The order of cancellation is in the teeth of various judgments of this Court as also referred to above. The reasons are heart and soul of any judicial and administrative order. In absence of the same the order cannot be justified in the eye of law. Further since the appeal of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the judgment of this Court in the case of Om Prakash Mishra v. State of U.P. Ors.; Writ Tax No.100 of 2022 decided on 06.09.2022 wherein this Court had recorded that every administrative authority or a quasi judicial authority should necessarily indicate reasons as reasons are heart and soul of any judicial or administrative order. 8. In the present case from the perusal of the order dated 13.02.2020, clearly there is no reason ascribed to take such a harsh action of cancellation of registration. In view of the order being without any application of mind, the same does not satisfy the test of Article 14 of the Constitution of India, as such, the impugned order dated 13.02.2020 (Annexure - 2) is set aside. The petition is accordingly allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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