TMI Blog2024 (3) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure-1). The entire order is being reproduced herein below: Reference Number: ZA0902231247630 Date: 14/02/2023 To RAJEEV UNIYAL 44/28 KA, APARNA BHAWAN, HAZARATGANJ, HAZARATGANJ, Lucknow, Uttar Pradesh, 226001 GSTIN/UIN:09AAVPU7215J1ZU Application Reference No. (ARN): AA0901230805195 Dated: 14/01/2023 Order for Cancellation of Registration This has reference to your reply dated 14/02/2023 in response to the notice to show cause dated 14/01/2023 Whereas no reply to notice to show cause has been submitted; The effective date of cancellation of your registration is 14/02/2023 Determination of amount payable pursuant to cancellation; Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rutiny under Article 14 of the Constitution of India. 6. Thus, following the said judgment rendered in the case of M/s Chandrasen (Supra), the writ petition deserves to be allowed . 7. Learned Standing counsel, on the basis of instructions, has informed this Court that the petitioner has already filed the returns on 29.6.2023 along with requisite amount of tax and late fee etc. 8. 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. In case, the petitioner appears along with the reply and the certified copy of this order, the respondent sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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