Allowed

M/S Precitech Engineers v. State of U.P. and 2 Others

Allahabad HC14 Mar 2023WTAX/1583/2022

Case brief

AI extract

What is this about?

The High Court allowed a writ petition challenging the cancellation of the petitioner registration and dismissal of an appeal on limitation grounds. The court found the impugned orders non-speaking and arbitrary regarding hearing notice details.

What did the court decide?

The impugned orders dated 09.12.2020 and 07.12.2022 are set aside, and the writ petition is allowed.

M/S Precitech Engineers Vs State of U.P… — Pension and Retirement Benefits | Allahabad HC (2023)

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Court No. - 6

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Case :- WRIT TAX No. - 1583 of 2022

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Petitioner :- M/S Precitech Engineers Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C.

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Hon'ble Pankaj Bhatia,J.

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The present petition has been filed challenging the order dated 09.12.2020 whereby the registration of the petitioner was cancelled as well as the order dated 07.12.2022 whereby the appeal preferred by the petitioner was dismissed as being beyond the prescribed period of limitation.

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The Counsel for the petitioner argues that a show cause notice was sent to the petitioner on 26.11.2020 (Annexure no.2) whereby the petitioner was called within a period of seven working days to submit a report and to appear for personal hearing. He further argues that no time and date was fixed for personal hearing. He argues that the petitioner could not file reply which led to the passing of the order dated 09.12.2020. He draws my attention to the order dated 09.12.2020 to argue that the said order is completely non-speaking order. The petitioner preferred an appeal against the said order which too was dismissed on the ground that the same was filed beyond the prescribed period of limitation.

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In the light of the said submission, he argues that non-speaking order is neither contemplated under the Act nor does it conform with the Article 14 of the Constitution of India. He argues that in the notice does not specify the time and the date which is arbitrary exercise of power. In support of this, he places reliance upon the judgment of this Court in the case of M/s Jaiprakash Thekedar vs Commissioner, Commercial Taxes and another; [(2023 U.P.T.C. (VOL.113) - 162]. He also relies upon the judgment of this Court in the case of M/s Chandra Sain, Sharda Nagar, Lucknow through its Proprietor Mr. Chandra Sain vs U.O.I. through Secretary Ministry of Finance, New Delhi and others; [2022 U.P.T.C. (VOL.112) -1861] .

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Considering the fact that the order impugned cancelling the registration is prima facie without application of mind which is squarely covered by the judgment of this court in the case of M/s Chandra Sain (Supra) and the issue of non-fixation of time and

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date is squarely covered by the judgment rendered in the case of M/s Jaiprakash Thekedar (Supra) , the writ petition deserves to be allowed on both the counts.

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Accordingly, the orders impugned dated 09.12.2020 and 07.12.2022 are set aside. The writ petition is allowed .

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The matter is remanded to the adjudicating authority for passing a fresh order, in accordance with law, after giving opportunity of hearing to the petitioner within a period of three months from the date of production of certified copy of this order.

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Order Date :- 14.3.2023 akverma

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Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad

M/S Precitech Engineers v. State of U.P. and 2 Others

Case brief

What is this about?

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M/S Precitech Engineers v. State of U.P. and 2 Others

Case brief

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