V.P. Constructions Lko. And Another Vs State of U.P. And 3 Others (Allahabad High Court)
The case of V.P. Constructions Lko. And Another Vs State of U.P. And 3 Others was brought before the Allahabad High Court, challenging the validity of an order passed by the Assistant Commissioner, Sector 12, Lucknow, canceling the registration of the petitioner’s proprietorship concern, M/s V.P. Construction, Lucknow. The petitioner also challenged the validity of an order passed by the Additional Commissioner, Grade-2 (Appeal) State Tax, Judicial Block-3, Lucknow, dismissing the defective appeal filed against the cancellation order.
The petitioner’s counsel argued that the cancellation order lacked reasoning, as it mentioned conflicting information regarding the petitioner’s reply to the show cause notice. While the order referenced the petitioner’s reply dated 17.07.2022, it also stated that no reply had been submitted. This inconsistency indicated a lack of application of mind by the authority, rendering the order unsustainable in law. The counsel emphasized that judicial orders must provide sufficient reasons, and the absence of reasoning in this case undermined the validity of the cancellation order.
Furthermore, the appeal against the cancellation order was dismissed solely on the ground of limitation, without considering the merits of the case. The counsel contended that while the limitation period might bar the remedy of appeal, it did not preclude the petitioner’s right to seek constitutional remedy under Article 226 of the Constitution of India, especially when the impugned order affected valuable rights and was passed without justification.
