TMI Blog2023 (2) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the issuance of the show-cause notice and did not specify any particulars. The notice therefore in fact did not disclose the basis for suo moto initiating process for cancellation of registration. 2.3 In reply to the said show-cause notice, the petitioner has specifically stated that the notice does not give any reasons for initiating process of cancellation of GST registration of the petitioner and has been issued by a person who is not authorized in law to initiate process for cancellation of registration. 2.4 The State Tax Officer, Ghatak 15, Ahmedabad passed an order on 04.06.2022, cancelling the registration of the petitioner firm. 2.5 The petitioner submits that again, the order of cancellation did not record any reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one 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. We, therefore, quash and set aside the show cause notice dated 09.05.2022 as well as the consequential order dated 04.06.2022. It would be open for the competent Authority to issue fresh notice for cancellation of registration, in accordance with law. 6. In view of the fact that we have quashed the show-cause notice dated 09.05.2022 and the order of cancellation of GST registration dated 04.06.2022, the respective GST registration stands revived, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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