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2022 (12) TMI 709 - PATNA HIGH COURTRevocation of cancellation of GST registration - validity of assessment order - ex-parte order - nonspeaking and cryptic order - Attachment of bank account - HELD THAT:- 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. Impact of Covid-19 Pandemic - 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 in accepting the return, preventing cancellation of registration. Registration restored. Matter restored back for finalizing the petitioner’s assessment and/or pass appropriate orders.
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