2022 (3) TMI 854 - HC - GST

Cancellation of registration of the petitioners - the impugned order was passed on a date about which no prior intimation of hearing was given to the petitioners - HELD THAT - No reply to the show-cause-notice was filed, which itself shows total non-application of mind on the part of the respondents and in addition on the ground that the impugned order of cancellation is a non-speaking order and which is contrary to the law laid down by the Hon ble Supreme Court in the case of SN. MUKHERJEE VERSUS UNION OF INDIA 1990 (8) TMI 345 - SUPREME COURT . List this matter on 3.3.2022 for further consideration.

Summary

The Calcutta High Court heard a writ petition challenging the cancellation of registration under the West Bengal GST Act. The petitioners argued that the cancellation order was passed without prior intimation of hearing and without considering their reply. The court scheduled further consideration for March 3, 2022.