HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3689 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Anil Prakash Mathur, learned counsel for the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel for the State. 2. The impugned order dated 24.08.2026 reads as below:- FORM GST REG-05 [See Rule 9(4)] Reference Number: ZA090826373693U Date: 24/08/2026 To MOHD NAZIM C/O NAAJAR, Bhojpur Dharampur Ahatmali, MOHALLA NAKKALAN, Moradabad, Uttar Pradesh, 244001 GSTIN-09CQOPN8062R1ZM Order of Rejection of Application for Revocation of Cancellation This has reference to your reply filed vide ARN AA090826075184T dated 11/08/2026. The reply has been examined and the same has not been found to be satisfactory for the following reasons: 1. Reason for revocation of cancellation - Others (Please specify) - You have filed an online application for revocation, in which it was stated that during the personal hearing, you would present the original copies of tax invoices, transport receipts (builty), e-way bills, weighbridge slips, toll Versus Counsel for Petitioner(s) : Anil Prakash Mathur Counsel for Respondent(s) : C.S.C. Mohd. Nazim .....Petitioner(s) State of U.P. and Another .....Respondent(s) plaza payment receipts, bank account statements, and photographs related to loading and unloading for verification. 2. Any Supporting Document - Others (Please specify) - Therefore, you are directed to bring the aforementioned documents, as well as the devices used to capture the loading/unloading photographs and the laptops or computers used to generate the bills and e-way bills, to Room No. 92 of the State Tax (SGST) Office at Ran Ganga Vihar, Moradabad, on 17.08.2026 for the verification of records Therefore, your application is rejected in accordance with the provisions of the Act. Vivek Kumar Assistant Commissioner Moradabad Sector-7 3. Vide separate order passed today, in almost similar circumstances, Writ Tax No. 3687 of 2026 (Mohd. Qamar Vs. State of U.P. and Another) has been disposed of, leaving it open to the petitioner to avail statutory remedy of appeal. In that case, the order impugned referred to attached document/order. Perusal of the same was found to contain the reasons for rejection of the application seeking revocation of cancellation of registration in case of Mohd. Qamar (supra). 4. However, as extracted above, the order impugned in the present case, though dated 24.08.2026, records absolutely no reason. That defect on the first page of the impugned order passed in case of Mohd. Qamar (supra) has been noticed (in that case as well). 5. However, occasioned by reasons assigned in the documents attached to such order, the writ petition filed by Mohd. Qamar has been disposed of with a direction to that petitioner to file an appeal. That course is not permissible in this case, inasmuch as absolutely no reasons have been recorded in the present case. There is no attached order. 6. In view of the above, the impugned order dated 24.08.2026 is set aside and the matter is remitted to the respondent no. 2 to pass a fresh order strictly in accordance with law. Again, respondent no. 2 is warned to remain cautious and careful while passing such orders. An order passed WTAX No. 3689 of 2026 2 determining civil rights of the parties must not only be speaking but intelligible, as well. Careless/reckless exercise of powers by statutory authorities not only leads to frivolous litigation but also causes distress to the affected parties. Here, occasioned by the careless actions of the respondents, petitioner has been forced to file two writ petitions. That is not desirable. 7. Accordingly, the present petition is allowed. September 9, 2026 #Vikram/- WTAX No. 3689 of 2026 3 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- VIKRAM GUPTA High Court of Judicature at Allahabad