9911796707
TMI Blog2023 (10) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... on stated regarding the cancellation of registration. Reliance placed in the judgment of another Hon'ble Division Bench of this Court passed in Manoj Kumar Sah versus The State of Bihar and Anr. [ 2023 (1) TMI 791 - PATNA HIGH COURT] wherein it has been held that the authority ought to have at least referred to the contents of the show cause and the response thereto, 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 - The impugned order in the instant writ petition also suffers from the very same illegality which has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igned 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 the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are required to pay the following amounts on or before ------ (date) failing which the amount will be recovered in accordance with the provisions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein it has been stated so:- It cannot be disputed that with the passing of the said order, petitioner is liable to both civil and penal consequences. To say the least, the authority ought to have at least referred to the contents of the show cause and the response thereto, 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. 8. The impugned order in the instant writ petition 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 Ann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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