Writ petition challenging cancellation of tax registration registered as a nonspeaking order and barred by delay. Court applied precedent to allow petition, set aside orders, and remit for fresh hearing.
Impugned orders set aside; matter remanded to adjudicating authority for fresh order after hearing.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Court No. - 6
Case :- WRIT TAX No. - 1605 of 2022
Petitioner :- M/S Chrome Design And Media Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Vishwjit Counsel for Respondent :- C.S.C.
Hon'ble Pankaj Bhatia,J.
Heard learned counsel for the petitioner.
Present petition has been filed challenging the order dated 22.01.2021 whereby the registration of the petitioner has been cancelled.
The petitioner also challenges the order dated 14.11.2022 whereby the appeal preferred by the petitioner has been rejected on the ground of delay.
Submission of learned counsel for the petitioner is that the order dated 22.01.2021 is a non-speaking order. He relies upon a judgment passed by this Court in the case of M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor v. U.O.I & Ors. (Writ Tax No.147 of 2022) on 22.09.2022.
I have perused the order dated 22.01.2021, which is patently nonspeaking order.
Considering the fact that a similar issue has been decided by this Court in the case of M/s Chandra Sain (supra) , the present writ petition deserves to be allowed on the same ground and reasoning.
The writ petition is accordingly allowed.
Impugned orders dated 22.01.2021 and 14.11.2022 are set aside.
The matter is remanded to the adjudicating authority to pass fresh order after giving an opportunity of hearing to the petitioner.
Order Date :- 23.3.2023 VNP/-
Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad
2 issues framed by the court
Whether a nonspeaking order setting aside tax registration without reasons violates natural justice.
Whether delay in filing appeal prevents quashing a nonspeaking order.
Colour shows how this judgement treated each authority
M/s Chandra Sain v. U.O.I & Ors.Applied¶10
M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor v. U.O.I & Ors. (Writ Tax No.147 of 2022) on 22.09.2022
M/S Chrome Design And Media
State Of U.P.
Pankaj Bhatia
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
