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2025 DAILYLAW 157255 (ALL)

M/S LOLLYPOP NEW KAILASHPUR COLONY THRU. PROPRIETOR MEERA SALUJA v. UNION OF INDIA THRU. SECY. MINISTRY FINANCE DEPTT. REVENUE NEW DELHI AND 3 OTHERS

/773/2025 · 2025-08-13

Pankaj Bhatia

body2025

Judgment text

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Neutral Citation No. - 2025:AHC-LKO:47207 Court No. - 6 Case :- WRIT TAX No. - 773 of 2025 Petitioner :- M/S Lollypop New Kailashpur Colony Thru. Proprietor Meera Saluja Respondent :- Union Of India Thru. Secy. Ministry Finance Deptt. Revenue New Delhi And 3 Others Counsel for Petitioner :- Utkarsh Misra,Abhishek,Ashish Kumar Yadav Counsel for Respondent :- A.S.G.I.,Kuldeepak Nag (K.D.Nag) Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner; Shri Anindya Shastri, learned counsel for the respondent. 2. Present petition has been filed challenging the order dated 02.05.2024 whereby the registration of the petitioner has been cancelled as well as the order dated 24.06.2025 whereby the appeal was also rejected. 3. Submission of learned counsel for the petitioner is that order of cancellation of the registration is a non-speaking order and without any reason whatsoever. The appellate authority has failed to consider the said aspect. 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. 4. I have perused the impugned order, which is patently non- speaking order. 5. 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. 6. The writ petition is accordingly allowed. 7. Impugned orders dated 02.05.2024 and 24.06.2025 are set aside. 8. The matter is remanded to the adjudicating authority to pass fresh order after giving an opportunity of hearing to the petitioner, in accordance with law. Order Date :- 13.8.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench