2023 (10) TMI 1326

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.... the Respondents : Mr. Dr. K.N. Singh, ASG ORDER The petitioner is aggrieved with the cancellation of registration by Annexure- 2 order dated 22.04.2022. An appeal was filed which was delayed, which also stood rejected. Insofar as the Bihar Goods and Services Tax Act is concerned, now there is no Tribunal constituted for the State. 2. In such circumstances, we have looked at the order at ....

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.... ----- __ Whereas no reply to notice to show cause has been submitted; or __ Whereas on the day fixed for hearing you did not appear; or __ Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). 1. 2. Th....

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....p; Penalty &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Others &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Total &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Place: Date: Signature < Name of the Officer> Designation Jurisdiction 5. As we see from the Bihar Goods and Services Taxes Rules, 2017, GST REG-19 has a specif....

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....he 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 be quashed as it entails penal and pecuniary consequences. " 8. The impugned order in the instant writ petition also suffers from the very same illegality which has been po....