TMI Blog2023 (4) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... reto, which was not done. 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. Record, as made available, reveals that the petitioner had applied for registration which request was favourably considered by the authorities under the Act with a specific registration number allotted to the petitioner. After Covid-19 Pandemic, petitioner s firm started work. In the peculiar facts and circumstances, the authority ought to have condoned the delay which unfortunately was not done, despite the petitioner having made a fervent request for condonation of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring; (iii) For a direction to the Respondent No. 3 to restore the registration granted under GST Act, 2017 of the petitioner company whereby the registration of the petitioner company was cancelled by an ex-parte order; (iv) For a direction to the Respondents for defreezing/ de-attaching of the Bank Account of the petitioner company attached by the Respondents; (v) For further issuance of a direction restraining the Respondent No. 3 from taking any coercive action for recovery of the amount in demand during pendency of the present writ petition; (vi) For grant of any relief or reliefs to which the petitioner is entitled in the facts and circumstances of the case. Vide order dated 28.08.2021 (Page 11 to the brief), the Joint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rules made thereunder. Head Central Tax State Tax. UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 0 0 0 Penalty 0 0 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 Place: Bihar Date: 28/08/2021 Sunita Kumari Joint Commissioner of Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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