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2023 (10) TMI 1326 - PATNA HIGH COURTCancellation of GST registration of petition - non-constitution of Tribunal under Bihar Goods and Services Tax Act - HELD THAT:- It is seen from the Bihar Goods and Services Taxes Rules, 2017, GST REG-19 has a specific column where reasons have to be assigned. However, the Assessing Officer seems to be laboring under the belief that when an assessee does not appear or an objection is not filed, no reasons have to be assigned - the said order cannot be countenanced, especially when there is absolutely no reason stated regarding the cancellation of registration. Reliance placed in the judgment of another Hon'ble Division Bench of this Court passed in Manoj Kumar Sah versus The State of Bihar and Anr. [2023 (1) TMI 791 - PATNA HIGH COURT] wherein it has been held that the authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. Not only the order is nonspeaking, but cryptic in nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences - The impugned order in the instant writ petition also suffers from the very same illegality which has been pointed out by the Division Bench. Petition allowed.
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