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VIVEK CHAUDHARY, MANISH KUMAR
Makewell Pharma Gomti Nagar Lucknow – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Heard Sri Pranjal Shukla, learned counsel for the petitioner and learned Standing Counsel for the State.
2. Present petition has been filed challenging the order dated 23.12.2022 passed by the Superintendent, Sector- 20, Lucknow i.e. respondent no. 3, whereby the registration of the petitioner was cancelled.
3. The facts, in brief, are that the petitioner is a proprietorship concern engaged in civil contractual works and was registered under the GST Act. It appears that as the GST returns was not filed by the counsel, a show-cause notice dated 09.11.2022 was served. In the said show-cause notice, the reasons as prescribed were as under:
Quasi-judicial orders must include reasoning; lack of justification for cancellation of registration violates principles of natural justice and the Constitution.
Quasi-judicial orders must provide reasons to comply with Articles 14 and 19 of the Constitution, ensuring fairness and adherence to legal standards.
Quasi-judicial orders must provide reasons to comply with Article 14 of the Constitution, ensuring fairness and the right to a hearing.
Quasi-judicial orders must provide reasons to comply with constitutional mandates, ensuring fairness and application of mind in decision-making.
A quasi-judicial order must provide reasons to comply with constitutional mandates, and failure to do so renders the order invalid.
Quasi-judicial orders must provide reasons to comply with principles of natural justice and Article 14 of the Constitution.
Quasi-judicial orders must provide reasons to ensure compliance with principles of natural justice and legality, as mandated by Articles 14 and 19 of the Constitution.
The cancellation of registration under the Uttar Pradesh Goods and Services Tax Act was quashed due to lack of reasoning, violating principles of natural justice and constitutional rights.
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