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SHIV KUMAR SANJEEV KUMAR vs. THE STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
MANJIVE SHUKLA JJ.
Pet. Counsel
Vishwjit
Res. Counsel
C.s.c.

Petitioner / Applicant

SHIV KUMAR SANJEEV KUMAR

Respondent THE STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 23, 2024
Order No.

Writ Tax No. - 1563 of 2024

Citation

2024(9) TAXREPLY 11061

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ORDER

ORDER 1. Heard Sri Vishwjit, learned counsel for the petitioner and the learned Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration dated February 16, 2023 passed by the respondent No.2/Assistant Commissioner, Sector-3, State Tax, Etawah. 3. Learned counsel appearing on behalf of the petitioner submitted that the order for cancellation of registration has been passed without any application of mind whatsoever and the same is clear from the very first two lines of the order dated February 16, 2023. The relevant part of the said order is quoted below: "This has reference to your reply dated 16/02/2023 in response to the notice to show cause dated 15/01/2023 Whereas no reply to notice to show cause has been submitted." 4. Learned counsel appearing on behalf of the petitioner submits that in the first line, the orde....

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