2023 (4) TMI 1393

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....F JUSTICE AND HONOURABLE MR. JUSTICE MADHURESH PRASAD For the Petitioner: Mr. Uday Prasad Singh, Advocate For the Respondent: Mr. Dr. K.N. Singh, Advocate ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) 1. The petitioner is aggrieved with the cancellation of registration by Annexure- 2 order dated 11.07.2022. An appeal was filed which is pending before the appellate authority. ....

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....ated • 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. The ....

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....; Penalty           Others           Total           Place: Date: Signature   Designation Jurisdiction 5. As we see from the Bihar Goods and Services Taxes Rules, 2017, GST REG-19 has a specific column where reasons have to be assign....

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.... 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 pointed out by the Division Bench. In such....