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2025 DAILYLAW 143465 (ALL)

M/S AKHILESH CONTRACTOR AND SUPPLIER THRU. ITS PROPRIETOR AKHILESH PRATAP SINGH v. UNION OF INDIA THRU. ITS SECY. DEPTT. OF REVENUE MINISTRY OF FINANCE NEW DELHI AND 2 OTHERS

WTAX/554/2025 · 2025-05-30

Pankaj Bhatia

body2025

Judgment text

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Neutral Citation No. - 2025:AHC-LKO:34040 Court No. - 6 Case :- WRIT TAX No. - 554 of 2025 Petitioner :- M/S Akhilesh Contractor And Supplier Thru. Its Proprietor Akhilesh Pratap Singh Respondent :- Union Of India Thru. Its Secy. Deptt. Of Revenue Ministry Of Finance New Delhi And 2 Others Counsel for Petitioner :- Suresh Kumar Pandey Counsel for Respondent :- A.S.G.I. Hon'ble Pankaj Bhatia,J. Heard learned counsel for the petitioner. Present petition has been filed challenging the order dated 14.11.2023 whereby the registration of the petitioner has been cancelled. The petitioner also challenges the order dated 28.04.2025 whereby the appeal preferred by the petitioner has been rejected on the ground of delay. Submission of learned counsel for the petitioner is that the order dated 14.11.2023 is a non-speaking order. He relies upon a judgment passed by this Court in the case of M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor v. U.O.I & Ors. (Writ Tax No.147 of 2022) on 22.09.2022. I have perused the impugned order, which is patently non- speaking order. Considering the fact that a similar issue has been decided by this Court in the case of M/s Chandra Sain (supra), the present writ petition deserves to be allowed on the same ground and reasoning. The writ petition is accordingly allowed. Impugned orders dated 14.11.2023 and 28.04.2025 are set aside. The matter is remanded to the adjudicating authority to pass fresh order after giving an opportunity of hearing to the petitioner. Order Date :- 30.5.2025 Arvind Digitally signed by :- ARVIND KUMAR SRIVASTAVA High Court of Judicature at Allahabad, Lucknow Bench