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2023 (2) TMI 980 - HC - GSTCancellation of registration of petitioner - Taxpayer found non-functioning / not existing at the principal place of business - non-speaking order - violation of principles of natural justice - HELD THAT:- On bare perusal of the contents of the show cause notice as well as the impugned order, we find that the said show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague and a nonspeaking order. It cannot be disputed that with cancellation of registration, the dealer is liable to both civil and penal consequences. To say the least, The Authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. The authority ought to have followed the principles of natural justice, which has not been done in the present case. Not only the order is nonspeaking but cryptic in nature and the reason of cancellation not decipherable therefrom. In such circumstances, the principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences. The order of cancellation of GST registration dated 04.06.2022, the respective GST registration stands revived, forthwith - Petition allowed.
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