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TMI Blog2023 (10) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... ngh, ASG ORDER The petitioner is aggrieved with the cancellation of registration by Annexure- 2 order dated 22.04.2022. An appeal was filed which was delayed, which also stood rejected. Insofar as the Bihar Goods and Services Tax Act is concerned, now there is no Tribunal constituted for the State. 2. In such circumstances, we have looked at the order at Annexure- 2, especially since the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 registration is << DD/MM/YY >> Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee from the Bihar Goods and Services Taxes Rules, 2017, GST REG-19 has a specific column where reasons have to be assigned. However, the Assessing Officer seems to be laboring under 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition also suffers from the very same illegality which has been pointed out by the Division Bench. In such circumstances, we set aside the order at Annexure- 2 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 eff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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