Home Case Index All Cases GST GST + HC GST - 2023 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 504 - HC - GSTCancellation of registration of petitioner - non-speaking order - petitioner submitted that the notice seeking to cancel the registration was too vague to be countenanced and that no details were furnished as to what weighed with the authorities in proceeding to cancel the GST registration of the petitioner - principles of natural justice - HELD THAT:- It is to be observed that a mere perusal of the show-cause notice as well as the impugned order would indicate that the notice was vague and was without any particulars. The order did not disclose any reason for cancellation of registration. A nonspeaking order which does not disclose the reason and does not specify the grounds on which the decision is rested could be said to be amounting to breach of natural justice. Right to know reasons is a legitimate right for a litigant. Absence of reasons is deprivation of reasonable opportunity as well, inasmuch as the person against whom the order is passed would not know as to on which consideration, the order is founded. As the impugned order suffers from the vice of being cryptic and non-speaking, it is liable to be set aside only the said ground alone. The impugned order dated 07.05.2022 is hereby set aside - petition allowed.
|