2023 (1) TMI 791

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..... oner/s : Ms. Archana Sinha @ Archana Shahi, Advocate For the Respondent/s : Mr. Vivek Prasad ( GP 7 ) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s): "a) For directing the respondents to restore the GST registration of the petitioner with immediate effect as the petitioner is ready to furnish the returns of earlier years within 1 months of .....

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..... cause dated 21/08/2019 Whereas no reply to notice to show cause has been submitted; Whereas on the day fixed for hearing you did not appear; The effective date of cancellation of your registration is 12/09/2019 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as .....

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..... he show cause and the response thereto, which was not done. Not only the order is non-speaking, 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. Hence, for all the aforesaid reasons, the order dated 12/09/2019 passed by the respondent no.2, .....

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