The honourable Allahabad High Court in the case of Drs Wood Products Lucknow Thru. Its Partner Sh.Arun Jindal Vs. State Of U.P. Thru. Prin. Secy. Tax And Registration Lko.And ors {WRIT – C No. – 21692 of 2021} came heavily upon the department while setting aside the registration cancellation order and made the observation that “A vague show-cause notice without any allegation or proposed evidence against the petitioner, clearly is violative of principles of administrative justice. Cancellation of registration is a serious consequence affecting the fundamental rights of carrying business and in a casual manner in which the show-cause notice has been issued clearly demonstrates the need for the State to give the quasi-adjudicatory function to persons who have judicially trained mind, which on the face of it absent in the present case.”

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