Neutral Citation No. - 2025:AHC:22178 Court No. - 2 Case :- WRIT TAX No. - 1141 of 2024 Petitioner :- Mata Gulam Dubey Respondent :- Additional Commissioner Appeals And Another Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- Dhananjay Awasthi Hon'ble Piyush Agrawal,J. Heard Mr. Rishi Raj Kapoor for the petitioner and Mr. Dhananjay Awasthi for the respondents. By means of present petition, the petitioner is assailing the order dated 18.2.2023 passed by respondent no. 2 and the order dated 9.7.2024 passed by respondent no.1. Brief facts as stated in the writ petition is that the petitioner is a proprietorship firm and is engaged in the business of Civil Works Contract having GSTIN -09ABRPD0188N1Z3. on 16.1.2023 a show cause notice was issued to the petitioner on the ground of non filing of returns for a continuous period of six months however due to illness, the petitioner could not see the notice thereafter respondent no. 2, without assigning any reason for cancellation of registration, has cancelled the registration of the petitioner vide order dated 18.2.2023. The petitioner has challenged the said order in appeal, which was also rejected vide order dated 9.7.2024 as infructuous on the ground that registration has been revoked by respondent no. 2. Learned counsel for the petitioner submits that the petitioner has neither made any such statement nor moved any letter dated 18.2.2023 stating that the revocation application was filed, therefore, wrong averments have been made in the order dated 9.7.2024. He prays for allowing the present petition. Per contra, learned counsel for the respondents supports the impugned order. After hearing learned counsel for the parties, the Court has perused the records. In pursuance of the earlier order, original records are summoned and same are placed before this Court. On perusal of the records, it shows that the letter dated 18.2.2023 is not available in the records on the basis of which the appeal has been dismissed. In para 4 of the order of appellate court dated 9.7.2024, the following averments have been made:- "4. Now before going into the merit of this appeal, it is observed that the appellant vide his letter dated 18.2.2023 has intimated that his registration has been revoked and he is not pressing his appeal anymore. He further requested to dismiss his appeal." No reason has been assigned while passing the order of cancellation. The appeal has also not been decided on merit after giving due opportunity of hearing to all the stake holders but same is dismissed as infructuous on the basis of letter dated 18.2.2023, which is not the part of the record. Therefore, impugned order dated 9.7.2024 is not sustained in the eyes of law and same is hereby set aside. The writ petition is allowed with the cost of Rs. 5000/- (five thousand) awarded to the petitioner, which shall be paid by the respondents within one month from the date of production of certified copy of this order and file an affidavit of compliance by the next date. The matter is remanded to the original authority, who shall decide the matter expeditiously, preferably within a period of one month from the date of production of certified copy of this order, after giving due opportunity of hearing to all the stake holders, in accordance with law. List this matter 7.4.2025 in chambers in order to ensure compliance of this order. Order Date :- 17.2.2025 Rahul Dwivedi/- Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad