2023 (4) TMI 818

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....nt/s : Mr.Vivek Prasad (GP 7) JUDGMENT 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 ....

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.... (v) For further issuance of a direction restraining the Respondent 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 Commiss....

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.... response to the notice to show cause dated 10/08/2021 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 28/08/2021 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computa....

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....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 nonspeaking, but cryptic in nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated and the order needs to b....