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2023 (2) TMI 129 - HC - GSTCancellation of registration of the petitioner Firm - denial of reasonable opportunity of hearing - non-speaking order - violation of principles of natural justice - HELD THAT:- This Court had not only quashed and set aside and frowned upon such action on the part of the authority concerned, but had also, at some stage, contemplated to initiate the proceedings for contempt against the officer for not abiding by the decision of this Court. Now all actions have already been initiated and also directions have come from the higher authorities. There shall not be any cause for grievance on the part of the assessee for order being non-speaking or cryptic in nature. The show cause notice dated 29.03.2022 and order of cancellation off registration dated 28.07.2022 are quashed and set aside. The registration of certificate is restored forthwith - petition disposed off.
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