Ashok Kumar Vishwakarma Vs State of Up And 2 Others (Allahabad High Court)
Allahabad High Court has set aside an order cancelling the GST registration of Ashok Kumar Vishwakarma, along with a subsequent appellate order, highlighting a critical flaw in the original decision-making process: a lack of application of mind and contradictory statements within the order itself. The ruling, delivered by a single judge bench, emphasizes the necessity of reasoned orders in quasi-judicial proceedings that impact a citizen’s right to conduct business.
The petitioner, Ashok Kumar Vishwakarma, challenged the order dated March 27, 2023, which cancelled his GST registration, and the appellate order dated March 27, 2024, passed under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017. Learned counsel for the petitioner, Sri Rishi Tandon, argued that the cancellation order was issued without due consideration, pointing to a glaring inconsistency within its opening lines. The order stated: “This has reference to your reply dated 14/03/2023 in response to the notice to show cause dated 28/02/2023 Whereas no reply to notice to show cause has been submitted.” This contradictory statement formed the crux of the petitioner’s argument, suggesting that the authority issuing the order had not properly reviewed the submissions.
