9911796707
TMI Blog2024 (10) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... Goa GST Act - order does not give any reason whatsoever for cancellation of the GST registration of the Petitioner - violation of principles of natural justice - HELD THAT:- The impugned orders cancelling the registration of the Petitioner-Company cannot be sustained, even for a minute for the simple reason that apart from just mentioning the show cause notice, the reply submitted by the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. As it is stated, the reasons are the soul of a decision or order and in absence thereof, the order or the decision cannot be justified. The impugned orders are quashed - petition allowed. - DEVENDRA KUMAR UPADHYAYA, CJ. BHARAT P. DESHPANDE, J, For the Petitioner : Ms Priyanka Kamat with Ms Cijoni Dias and K. Rai, Advocates. For the Respondents-State : Mr Manish Salkar, Government Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order and has stated that the reply submitted by the Petitioner was examined by the Assistant Tax Officer before passing the impugned order and hence, there is no illegality therein. 5. Having heard the learned Counsel for the parties, we are satisfied that the impugned orders cancelling the registration of the Petitioner-Company cannot be sustained, even for a minute for the simple reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious tax laws, and hence, it is expected from him, even in normal course, to always pass a reasoned and speaking order. As it is stated, the reasons are the soul of a decision or order and in absence thereof, the order or the decision cannot be justified. 7. For the aforesaid reasons, we allow the Writ Petition and quash the impugned orders dated 07/10/2022 at Exhibit B and the order 25/11/2022 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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