Home Case Index All Cases GST GST + HC GST - 2022 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 1051 - HC - GSTCancellation of registration of the petitioner's firm - time limitation - appeal has been dismissed as being beyond the period prescribed for filing of appeal under section 107(4) of the CGST Act - HELD THAT:- Considering the fact that the appellate tribunal has not yet been created as is prescribed under the Act, this court is to consider the validity of both the orders under challenge. The submission of the counsel for the petitioner cannot be accepted, in so far as it relates to the appellate order dated 29.03.2022. However, the submission of the petitioner made against the order dated 15.03.2019, is accepted. A perusal of the Annexure no.2, makes it clear that no reasons whatsoever have been recorded while passing the order of cancellation of the registration of the petitioner's firm. The order clearly being without any reason cannot be accepted to be an order in accordance with law. It is essential that every administrative authority or a quasi judicial authority should indicate the reasons, howsoever, brief they may be before passing an order of the nature which has been done by the authority. The order passed dated 15.03.2019 has a very harsh consequences and the same being without any reason whatsoever, fails to satisfy the test of a judicial order and suffers from the vice of violation of Article 14 of the Constitution of India, as such, the order dated 15.03.2019 is set aside with direction to the petitioner to file his response to the show cause notice before the respondent no.3 who shall pass fresh order after giving an opportunity of hearing to the petitioner with all expedition. Petition allowed.
|