Neutral Citation No. - 2025:AHC:32110 Court No. - 2 Case :- WRIT TAX No. - 1862 of 2024 Petitioner :- Suman Singh Respondent :- State Of Up And 2 Others Counsel for Petitioner :- Nagendra Krishna,Pravin Kumar Tiwari Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J. 1. Heard learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 10.08.2022 passed by the Commercial Tax Officer, Ballia Sector-4 as well as the order dated 31.01.2024 passed by the Additional Commissioner Grade-II, Appeal- III Commercial Tax, Varanasi. 3. Learned counsel for the petitioner submits that the petitioner is a duly registered proprietorship firm under the GST Act, which is engaged in the business of brick kiln. To the utter surprise, petitioner was served with a show cause notice dated 29.07.2022 for cancellation of its registration, stating that the composition tax payer has not filed returns for three consecutive tax period, however, the petitioner filed all his returns on the GST Portal, but the authority concerned cancelled the registration, without checking the returns so uploaded on the portal. Feeling aggrieved by the said order, petitioner filed an appeal, which was rejected on the ground of laches without assigning any detailed reason. Hence, the writ petition. 4. He further submits that without application of mind, the registration of the petitioner has been cancelled by the impugned order on the ground that the petitioner has not filed returns for three consecutive tax period, however, the petitioner had brought on record the material to show that all returns were filed. 5. He further submits that the petitioner adopted the composition scheme and paid all its taxes; meaning thereby, no tax was due upon it and once the said fact was available on record before the authorities, the registration of the petitioner cannot be cancelled. 6. In support of his submission, he has placed reliance upon the judgment of Division Bench of this Court passed in the case of Surendra Bahadur Singh Vs. State of U.P., 2023 (77) G.S.T.L. 331 (All.) and M/s Mahadevi Construction Vs. State of U.P. and Another (Writ Tax No 673 of 2025) as well as judgments of Single Bench passed in the cases of M/S National Traders and Another Vs. State of U.P. and 2 others (Writ Tax No. 989 of 2024) and New Shanti Restaurant Vs. State of U.P. and 2 others (Writ Tax No. 1597 of 2024). 7. Per contra, learned Additional Chief Standing Counsel supports the impugned orders. 8. Upon hearing the parties, the Court has perused the record. 9. The issue in hand is no longer res-integra in view of the aforesaid judgments relied upon by the counsel for the petitioner. 10. The record shows that the petitioner had adopted composition scheme and paid all due taxes and therefore, it was incumbent upon the respondent authorities to verify/check the same. 11. The first two lines of the cancellation order states respectively as 'This has reference to your reply dated 07.08.2022 in response to the notice to show cause dated 29.07.2022 whereas no reply to notice to show cause has been submitted; which itself show that order has been passed without any application of mind. 12. The Division Bench of this Court in the case of M/S Mahadevi Construction Singh (supra) has specifically held that in case no response receives, to cancel the registration on non-receipt of any response clearly reflects non-application of mind by the officer for passing the order impugned. 13. The similar view has been expressed by the Division Bench of this Court in the case of Surendra Bahadur Singh (supra). 14. In view of the facts as stated above that the appeal has been dismissed without assigning any proper reason, the matter requires re-consideration. 15. Accordingly, the impugned orders cannot be sustained in the eyes of law and the same are hereby quashed. 16. The writ petition is allowed. The matter is remanded to the authority concerned for deciding afresh by passing a reasoned and speaking order, after hearing all the stakeholder, within a period of two months from the date of production of certified copy of this order. Order Date :- 6.3.2025 Pravesh Mishra Digitally signed by :- PRAVESH KUMAR MISHRA High Court of Judicature at Allahabad