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2025 DAILYLAW 160553 (ALL)

M/S TANISHK ENTERPRISES THRU. PROPRIETOR TANISHK SONI v. STATE OF U.P. THRU. PRIN. SECY. (INSTITUTIONAL FINANCE ) LKO. AND 2 OTHERS

WTAX/843/2025 · 2025-08-28

Pankaj Bhatia

body2025

Judgment text

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 843 of 2025 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Present petition has been filed by the petitioner seeking challenge to the order of cancellation of registration dated 07.03.2024 as well as the appellate order dated 19.08.2025 vide which the appeal was dismissed as beyond limitation. 2. Submission of learned counsel for the petitioner is that no opportunity of hearing was granted and the order was passed based upon some report submitted during field visit - a copy whereof was never supplied. 3. As the order of cancellation of registration is contrary to the principles of natural justice, the same cannot be sustained. Thus, both the orders dated 07.03.2024 & 19.08.2025 are quashed. 4. Matter is remanded to the authority concerned to pass a fresh order in accordance with law. 5. Present petition stands allowed in above terms. August 28, 2025 nishant Versus Counsel for Petitioner(s) : Satish Kumar Pandey Counsel for Respondent(s) : C.S.C. (Pankaj Bhatia,J.) M/S Tanishk Enterprises Thru. Proprietor Tanishk Soni .....Petitioner(s) State Of U.P. Thru. Prin. Secy. (Institutional Finance ) Lko. And 2 Others .....Respondent(s) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench