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2024 (2) TMI 804 - HC - GSTCancellation of GST Registration of petitioner - no reasons mentioned in impugned order which necessitated the issuance of the Order of Cancellation of Registration - violation of principles of natural justice - HELD THAT:- A plain perusal of the impugned order dated 04.04.2022 and the contents therein coupled with the statement of oath made by the learned counsel for the petitioner that the show cause dated 14.03.2022 was never served upon the petitioner nor has he submitted any reply to the said show cause notice on 24.03.2022 as has been contended by the authority, and also taking note of the fact that the impugned order does not make a reference of the contents of the reply, if any, submitted by the petitioner. To make things worse, the impugned order also does not disclose the grounds on which the authorities concerned were compelled to issue the cancellation of the registration. Therefore, the impugned order is liable to be interfered with this ground alone. Since the impugned orders have been passed without affording any opportunity of hearing to the petitioner, it is ordered that the impugned order dated 04.04.2022 itself be treated as a show cause notice and the petitioner may enter appearance before respondent No.1 and submit a detailed reply on or before 29.02.2024 - Petition allowed.
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