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2022 (5) TMI 124 - HC - GSTCancellation of registration of petitioner - Violation of principles of natural justice - the show cause notice called upon the writ applicant “to appear for personal hearing on the appointed date and time” failing which, the case was to be decided ex-parte - HELD THAT:- On bare perusal of the contents of the show cause notice as well as the impugned order, it is found that the said show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague and a non-speaking order. It cannot be disputed that with cancellation of registration, the dealer 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 non-speaking but cryptic in nature and the reason of cancellation not decipherable there from. In such circumstances, the Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences. Matter disposed off.
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