Prakash Deep Proprietor of M/S Bobby Transporting Service Lko. v. State of U.P. Thru. Prin. Secy. Deptt. of State Tax Lko. and 2 Others
Case brief
What is this about?
Short single-judge writ judgment (WRIT TAX No. - 500 of 2025, neutral citation 2025:AHC-LKO:31432, Allahabad High Court Lucknow Bench, Court No. 6, decided 27.5.2025, Hon'ble Pankaj Bhatia, J.). Petitioner Prakash Deep, proprietor of M/s Bobby Transporting Service, Lucknow, challenged (i) cancellation of his registration by order dated 25.08.2023 issued under the State Tax department (State of U.P., Principal Secretary, Department of State Tax) and (ii) dismissal of his appeal on 30.04.2025 as beyond limitation. Key grounds: cancellation order is a non-speaking/unreasoned order ('patently a nonspeaking order'); precedent M/s Chandra Sain (Writ Tax No.147 of 2022, decided 22.09.2022) followed/adopted. Outcome: petition allowed; both orders set aside; matter remanded to the assessing authority for a fresh order after giving the petitioner an opportunity of hearing. Useful for searches on: registration cancellation without reasons, non-speaking orders, appeal rejected for limitation, remand for fresh order, U.P. State Tax writ petitions. No statutory provisions cited; no monetary quantum involved.