2024 (3) TMI 1163

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....Anit Vishal Srivastav,Devendra Kumar Singh,Ramesh Chandra Srivastava For the Respondent : C.S.C. ORDER HON'BLE ALOK MATHUR, J. 1. The present petition has been filed challenging the order dated 14.02.2023 whereby the registration of the petitioner was cancelled in exercise of powers under Section 29 of the Central Goods and Services Tax Act as well as the order dated 05.02.2024 whe....

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....ore the appellate authority nor did he place the version of the petitioner and on this ground the appeal was also dismissed before the appellate authority which led to the passing of the order dated 14.02.2023 (Annexure-1). The entire order is being reproduced herein below: "Reference Number: ZA0902231247630              &nb....

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.... 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 furnished by you. You are required to pay the following amounts on or before 24/02/2023 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State T....

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....led to seek judicial review of the order dated 14.02.2023 on the ground that the same is non speaking order. This Court while deciding Writ Tax No.147 of 2022 (M/S Chandrasen, Sarda Nagar, Lucknow vs Union of India and others) had held that the order of cancellation of registration or any other order passed either on administrative or on judicial side is without any reason and prima facie, without....