TMI Blog2024 (3) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... of merger will have no application considering the facts and circumstances of the present case. Thus, the order dated 20.01.2022 passed by the Assistant Commissioner, respondent no.3 is hereby quashed - The writ petition succeeds and is allowed. - Hon'ble Alok Mathur, J. For the Petitioner : Anshul Baranwal For the Respondent : C.S.C. ORDER HON'BLE ALOK MATHUR, J. 1. Heard Sri Anshul Baranwal learned counsel for the petitioner and learned Standing for the State respondent. 2. The instant writ tax is being entertained by this Court in view of the fact that GST Tribunal is not functional in the State of U.P. Pursuant to the Gazette notification of the Central Government being No. CG-DL-E-14092023-248743 dated 14.9.2023. 3. By means ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. In support of his submissions he has relied upon the judgments of this Court in Writ Tax No. 100 of 2022 ( Om Prakash Mishra vs. State of U.P. And others) decided on 6.9.2022 and in Writ Tax No. 147 of 2022 (M/s Chandra Sain, Sharda Nagar Lucknow through its proprietor Mr.Chandar Jain vs. U.O.I. Through Secretary, Ministry of Finance, Mnew Delhi and 5 others) decided on 22.9.2022. He further submits that while passing the cancellation order dated 20.01.2022 no reason has been assigned which is against the decision of the Apex Court in the case of Whirlpool Corporation vs. Registrar of Trademarks, Jumbai and others (1998) 8 SCC 1). He prays for allowing the writ petition. 7. Per contra, learned ACSC supports the impugned orders dated 20.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the registration is without application of mind; he draws my attention to the impugned order dated 13.02.2020, which does not disclose any application of mind. He, thus, argues that the quasi judicial order which has an adverse effect on the right of the petitioner to run business as guaranteed under Article 19 of the Constitution of India, the same has been done without any application of mind which is neither the intent of the Act nor can it be held to be in compliance of the mandate of Article 14 of the Constitution of India. He further argues that as the appeal has not been decided on merit, the doctrine of merger will have no application and it is only the order dated 13.02.2020 which affects the petitioner and as the same is devo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly being without any reason cannot be accepted to be an order in accordance with law. 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, fails to satisfy the test of a judicial order and suffers from the vice of violation of Article 14 of the Constitution of India, as such, the order dated 15.03.2019 is set aside with direction to the petitioner to file his response to the show cause notice before the respondent no.3 who shall pass fresh order after giving an opp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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