Back
PIYUSH AGRAWAL
World Solution – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Piyush Agrawal, J.
Heard Sri Yashonidhi Shukla learned counsel for the petitioner and Sri Rishi Kumar learned ACSC for the respondents.
2. The instant writ tax is being enetertained by this Court in view of the fact that GST Tribunal is not functional in the State of U.P. Pursuant to the Gazette notification of the Central Government being No. CG-DL-E-14092023-248743 dated 14.9.2023.
3. By means of the present writ petition the petitioner has assailed the order dated 3.2.2023 passed by the Assistant Commissioner, Sector 25, State Tax, Kanpur Nagar by which the registration of the petitioner has been cancelled as well as the order dated 17.7.2023 by which the appeal preferred by the petitioner has been dismissed by the respondent no.2 as barred by limitation as provided under section 107(4) of the UPGST Act (herein after referred to as the Act).
4. Learned counsel for the petitioner submits that registration of the petitioner has been cancelled without following the provision of section 29 of the Act and has passed the order dated 3.2.2023. He further submits that from a perusal of the order cancelling the registration of the petitioner has been passed mechanically without a
Administrative orders must be reasoned to comply with due process and constitutional mandates, failing which they are rendered void and may be challenged in court.
Quasi-judicial orders must provide reasons to comply with Articles 14 and 19 of the Constitution, ensuring fairness and adherence to legal standards.
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 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.
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 principles of natural justice and Article 14 of the Constitution.
Quasi-judicial orders must provide reasons to comply with constitutional mandates, ensuring fairness and the right to conduct business.
Quasi-judicial orders must provide reasons to comply with constitutional mandates, ensuring fairness and application of mind in decision-making.
The absence of reasoned orders in administrative decisions violates principles of natural justice, necessitating transparency and fairness in decision-making processes.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
