2023 (1) TMI 791

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.... Appearance : For the Petitioner/s : Ms. Archana Sinha @ Archana Shahi, Advocate For the Respondent/s : Mr. Vivek Prasad ( GP 7 ) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): "a) For directing the respondents to restore the GST registration of the petitioner with immediate effect as the petitioner is ready to furnish....

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....ation of Registration This has reference to your reply dated 31/08/2019 in response to the notice to show cause dated 21/08/2019 Whereas no reply to notice to show cause has been submitted; Whereas on the day fixed for hearing you did not appear; The effective date of cancellation of your registration is 12/09/2019 Determination of amount payable pursua....

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....oner of State Tax Madhubani It cannot be disputed that with the passing of the said order, petitioner is liable to both civil and penal consequences. To say the least, the authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. Not only the order is non-speaking, but cryptic in nature and the reason of cancellation not deciphe....