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2023 (3) TMI 997 - HC - GSTCancellation of GST registration of petitioner - non-speaking order - Non-constitution of Tribunal - HELD THAT:- The case of the petitioner is squarely covered by the judgment of this Court in the case of M/S CHANDRA SAIN, SHARDA NAGAR, LUCKNOW THRU. ITS PROPRIETOR MR. CHANDRA SAIN VERSUS U.O.I. THRU. SECY. MINISTRY OF FINANCE, NEW DELHI AND 5 OTHERS [2022 (9) TMI 1047 - ALLAHABAD HIGH COURT] and the petition is to be allowed on that ground alone - it was held in the case that In view of the order being without any application of mind, the same does not satisfy the test of Article 14 of the Constitution of India, as such, the impugned order dated 13.02.2020 (Annexure – 2) is set aside. However, this Court intends to record the manner in which the GST authorities have issued the show cause notice which from the bare perusal of the notice dated 28.08.2021 is reckless and as vague as it can be. Even the order dated 06.10.2021 is not only arbitrary but a reckless exercise of power which led to denial of the rights of freedom and business guaranteed under Article 19 of the Constitution of India, as such, the orders and the show cause notice can never pass the test of Article 14 of the Constitution of India. The impugned orders dated 16.07.2021, 06.10.2021 and 07.12.2021 are set aside - The writ petition stands allowed.
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