TaxTMI 
TaxTMI 
2023 (4) TMI 818
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....GMENT Petitioner has prayed for the following relief(s): " (i) For issuance of writ or order for quashing of order dated 22.11.2022 issued vide Memo No. 2048 dated 22.11.2022 passed by the Additional Commissioner, State Tax (Appeals), Patna West Division, Patna whereby the application filed for Revocation of order of cancellation bearing Appeal Case No. GST/DN-38/2022-23 has been rejected; (i....
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....ent No. 3 from taking any coercive action for recovery of the amount in demand during pendency of the present writ petition; (vi) For grant of any relief or reliefs to which the petitioner is entitled in the facts and circumstances of the case." Vide order dated 28.08.2021 (Page 11 to the brief), the Joint Commissioner of State Tax, Danapur Circle, Patna has cancelled the petitioner's registrat....
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....u did not appear; The effective date of cancellation of your registration is 28/08/2021 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnis....
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....cancellation not decipherable therefrom. Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences. Record, as made available, reveals that the petitioner had applied for registration which request was favourably considered by the authorities under the Act with a specific registration number allotted to the petitioner. After Covi....