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VIVEK CHAUDHARY
Balaji Parking Yard – Appellant
Versus
Additional Commissioner Appeal Grade-2 State Goods and Service Tax – Respondent
JUDGMENT
Vivek Chaudhary, J.
Heard learned counsel for the petitioners and learned Additional Chief Standing Counsel for the State.
2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioners challenge the order in original for cancellation of registration dated 06.04.2023 and the order dated 07.02.2023 passed in appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act").
3. Learned counsel appearing on behalf of the petitioner submitted that the order for cancellation of registration has been passed without any application of mind whatsoever and the same is clear from the very first two lines of the order dated 07.02.2023. The relevant part of the said order is quoted below:
4. Learned counsel appearing on behalf of the petitioner submits that in the first line, the order states that a reply was filed by the petitioner on November 8, 2022 whereas second line records that no reply was submitted. He relies upon a Divisio
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.
A quasi-judicial order must provide reasons to comply with constitutional mandates, and failure to do so renders the order invalid.
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 constitutional mandates, ensuring fairness and the right to conduct business.
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 principles of natural justice and Article 14 of the Constitution.
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.
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 include reasoning; lack of justification for cancellation of registration violates principles of natural justice and the Constitution.
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