2023 (5) TMI 1449

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....THE CHIEF JUSTICE AND HONOURABLE MR. JUSTICE MADHURESH PRASAD For the Petitioner : Mr. Gopal Prasad Singh, Advocate For the Respondent : Mr. Vikash Kumar, SC 11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with the cancellation of registration by Annexure-3, order dated 18.09.2022. An appeal was filed which was delayed, which also stood rejected. Ins....

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....nder the belief that when an assessee does not appear or an objection is not filed, no reasons have to be assigned. 6. We cannot countenance the said order, especially when there is absolutely no reason stated regarding the cancellation of registration. 7. We also notice the judgment of another Hon'ble Division Bench of this Court passed in Manoj Kumar Sah versus The State of Bihar and A....

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.... Annexure-3 and direct reconsideration of the issue. 9. In this context, we also notice that notification No. 3 of 2023 has been brought in by the Central Government on the recommendations of the G.S.T. Council wherein if the cancellation has been effected for failure to file returns under clause (b) or clause (c) of Sub-section (2) of Section 29, there is a further period allowed up to 30.06.2....

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....ause dated -----. 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 effective date of cancellation of your reg....