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PIYUSH AGRAWAL
Namo Narayan Singh – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Piyush Agrawal, J.
Heard Mr. Pranjal Shukla for the petitioner and Mr. Rishi Kumar, learned A.C.S.C. for respondents.
2. The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023.
3. By means of present petition, the petitioner is assailing the order dated 20.12.2019 passed by Assistant Commissioner, Commercial Tax, respondent no. 3 and the order dated 27.6.2022 passed by the Additional Commissioner, respondent no. 2.
4. Brief facts of the case are that the petitioner is a proprietorship firm having G.S.T.I.N. No. 09AJPC0956DIZG and engaged in the business of civil construction works in various government departments. On 7.12.2019 a show cause notice was issued to the petitioner but no reply was submitted to it and by order dated 20.12.2019, the G.S.T. registration of the petitioner was cancelled. Against the said order, the petitioner has preferred an appeal which has also been rejected by the impugned order dated 27.6.2022. Hence the present petition.
5. Learned counsel
Judicial and administrative orders must provide reasons to uphold natural justice; lack of reasoning renders such orders indefensible.
The absence of reasoned orders in administrative decisions violates principles of natural justice, necessitating transparency and fairness in decision-making processes.
The court underscored the necessity of adhering to principles of natural justice, requiring that administrative orders affecting rights must include clear reasoning and a fair opportunity for respons....
The court dismissed the writ petition for lack of diligence and abuse of process, emphasizing the importance of filing replies to show cause notices to uphold principles of natural justice.
Cancellation of GST registration must follow due process, including a clear show-cause notice and a reasoned order, to uphold the principles of natural justice.
A show cause notice must provide clear factual details to uphold natural justice; failure to do so invalidates subsequent cancellation orders.
Quasi-judicial authorities must provide reasoned orders to ensure fairness and prevent arbitrary actions.
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