M/S R.S. Contractor Lko. Thru. Proprietor Rakesh Singh v. State of U.P. Thru. Addl. Chief Secy. Tax and Registration U.P. Lko. and 3 Others
Case brief
What is this about?
WRIT TAX No. 228 of 2024; Neutral Citation 2024:AHC-LKO:76574; High Court of Judicature at Allahabad, Lucknow Bench; Hon'ble Pankaj Bhatia, J.; decided 20.11.2024. Keywords: cancellation of registration dated 24.06.2021 without reasons; appeal dismissed as beyond limitation by order dated 30.08.2024; both orders quashed; remand to Assistant Commissioner; fresh order after opportunity of hearing; M/S Chandra Sain v. Union of India, Writ Tax No. 147 of 2022 (decided 22.09.2022) followed; petitioner M/S R.S. Contractor (proprietor Rakesh Singh) represented by Peeyush Pankaj, Durga Prasad Dubey, Mohd. Rais; respondents State of U.P. through C.S.C.; no monetary quantum involved; no statute section cited in the judgment text.
What did the court decide?
Petition allowed; impugned orders dated 30.08.2024 and 24.06.2021 quashed; matter remanded to the Assistant Commissioner to pass a fresh order in accordance with law after giving opportunity of hearing to the petitioner.