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2023 (10) TMI 946 - HC - GSTViolation of principles of natural justice - cancellation of GST registration - no cogent reason recorded for such cancellation - HELD THAT:- From the perusal of the impugned order, it transpires that the same has been passed without recording any cogent reason for cancelling the GST registration of the petitioner no.3 and appellate authority has also dismissed the appeal filed by the petitioner (s) summarily without assigning any reason. In the recent judgment of this Court passed in the case of Namo Narayan Singh [2023 (10) TMI 482 - ALLAHABAD HIGH COURT], on an identical sets of fact held that Reason is the heart beat of every conclusion. In the absence of reasons the order becomes lifeless. Non recording of reasons renders the order to be violative of principles of natural justice. Looking to the facts and on perusal of the above-quoted judgment, it is clear that the facts of the present case is squarely covered in the aforesaid judgment, hence the impugned orders cannot sustain. The matter is remitted back to the the first appellate authority who shall pass a fresh reasoned and speaking order in accordance with law - petition allowed by way of remand.
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