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TMI Blog2022 (12) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... STICE SANJAY KAROL And HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioners : Mr. Alok Kumar , Advocate Mr. Arjun Kumar , Advocate For the Respondents : Mr.Vikash Kumar , SC 11 JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) (The proceedings of the Court are being conducted by Hon'ble the Chief Justice/Hon'ble Judges through Video Conferencing from their residential offices/residences. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner has been cancelled without giving proper opportunity of filing reply and without giving opportunity of hearing; (iii) For a direction to the respondent No. 3 to restore the registration granted under GST Act, 2017 of the petitioner firm whereby the registration of the petitioner firm was cancelled by an ex-parte order; (iv) For a direction to the respondents for de-freezing/attaching ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur Devi Asthan, Near Larj Building, Danapur, Patna, Bihar- 801503 GSTIN/UIN:10BLLPD3742D1ZR Application Reference No.(ARN): AA1012210014011 Date: 02/12/2021 Order for Cancellation of Registration This has reference to your reply dated 02/01/2022 in response to the notice to show cause dated 02/12/2021 Whereas no reply to notice to show cause has been submitted; Whereas on the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.0 0.0 0.0 0.0 Place: Bihar Date: 20/01/2022 Case No. 63 FY-2022-23 Sunita Kumari Joint Commissioner of State Tax Danapur" It cannot be disputed that with the passing of the said order, petitioner 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Hence, for all the aforesaid reasons, the order dated 20.01.2022 passed by the respondent no.3, namely the Joint Commissioner of State Taxes, Danapur Circle, Patna is quashed with the petitioner's registration restored, with a further direction to the respondent no. 1, namely The Commissioner, Department of State Taxes, Government of Bihar, Patna to finalize the petitioner's assessment and/or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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