2026 (7) TMI 1664

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.... seeking the following reliefs:- "i) the order dated 13.10.2023 (as contained in Annexure - P3) passed by the respondent no. 2 cancelling registration under Section 29 of the Bihar Goods and Services Tax Act, 2017 (hereinafter called the Act) without service of notice in other modes prescribed in section 169 of the Act; without giving reasons therefor in contravention of the statutory contained in section 29 of the Act read with the relevant Rule 22(3) of the Central Goods and Services Tax Rules, 2017 (hereinafter called the Rules) and also without passing a speaking order in teeth of the principles of natural justice and also Articles 19 (1)(g) and 21 of the Constitution of India effecting the right to do business and deprivation ....

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....tioner. Copy of the order impugned in this writ application is dated 13.10.2023 and enclosed as Annexure- 'P-3' to the writ application. 6. Learned counsel submits that on perusal of the show cause notice, it would appear that the notice for cancellation of registration was not issued in accordance with law. The order of cancellation does not mention the reasons for cancellation. It is submitted that the petitioner could not file his return due to precarious financial conditions and was constrained due to ill health and his dependence on his counsel. 7. Reliance has been placed on the judgment of the learned co-ordinate Bench of this Court in the case of Shree Ram Sales Vs. The State of Bihar in CWJC No. 2768 of 2025 wherein it has be....

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....P-5' and Annexure- 'P-6' by which this Court has taken a consistent view that notice should have been communicated through registered post under acknowledgment and having regard to the fact that any adverse order would have civil consequence upon the petitioner. Despite the presence of two judgments on record with the writ application, the respondents have not made any statement with regard to the decisions of this Court. 10. In the considered opinion of this Court, the respondents are not showing a bonafide approach by merely reiterating the same and one stand which has already been rejected by the learned co-ordinate Bench of this Court and the same has been followed by this Bench as well. The conduct of the respondents are bordering o....