TMI Blog2023 (5) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... culars. The order did not disclose any reason for cancellation of registration. A nonspeaking order which does not disclose the reason and does not specify the grounds on which the decision is rested could be said to be amounting to breach of natural justice. Right to know reasons is a legitimate right for a litigant. Absence of reasons is deprivation of reasonable opportunity as well, inasmuch as the person against whom the order is passed would not know as to on which consideration, the order is founded. As the impugned order suffers from the vice of being cryptic and non-speaking, it is liable to be set aside only the said ground alone. The impugned order dated 07.05.2022 is hereby set aside - petition allowed. - HONOURABLE MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the show-cause notice. Though the order of cancellation was passed on 07.05.2022, the effective date of cancellation of the registration of the petitioner was mentioned to be 29.12.2021. 3.3 It may be mentioned that pursuant to the order dated 07.05.2022 aforementioned, the petitioner made application dated 31.05.2022 praying for revoking of cancellation of registration. However, nothing yielded. 4. Learned advocate for the petitioner submitted that the notice seeking to cancel the registration was too vague to be countenanced and that no details were furnished as to what weighed with the authorities in proceeding to cancel the GST registration of the petitioner. It was also submitted that reply dated 06.05.2022 was filed by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order dated 07.05.2022 is hereby set aside. 6.1 Following further directions are issued while setting aside the order as above, (i) It will be open for the respondents to issue fresh notice in accordance with law and containing the grounds and reasons. (ii) The petitioner shall be given time till 15.05.2023 to submit its reply. (iii) The date of personal hearing within this period may also be fixed to provide reasonable of being heard to the petitioner. (iv) Final order may be passed by the authority within six weeks thereafter. 6.2 It is clarified that this court has passed the above limited directions without going into the merits of the case of either side. 7. The petition is allowed in the aforesaid terms. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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