TMI Blog2023 (1) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- 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. Not only the order is non-speaking, 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. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents to restore the GST registration of the petitioner with immediate effect as the petitioner is ready to furnish the returns of earlier years within 1 months of the order of this Hon'ble Court. b) For any other consequential relief or reliefs for which the petitioner is found entitled during course of hearing of this writ petition. Vide order dated 12.09.2019 (Page 8 to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancellation of your registration is 12/09/2019 Determination of amount payable pursuant to cancellation: Accordingly, the amount payable by you and the computation and basis thereof is as follows: The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you. You are requi ..... 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: 12/09/2019 Devanand Sharma Joint Commissioner of State Tax Madhubani 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 refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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