The Patna High Court (HC) quashed the Order cancelling the GST registration which was passed without stating the reason.
Manoj Kumar Sah, the Petitioner prayed for directing the 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 month of the order of the Court.
It was evident that Vide order dated 12.09.2019, the Joint Commissioner of State Tax, Madhubani, has cancelled the petitioner’s registration under the provision of Section 29 of the Bihar Goods and Services Tax Act, 2017.
As per the said order, the 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 was failed to do.
It was contended that the order is not only non-speaking but cryptic in nature and the reason for cancellation not decipherable. The petitioner argued that there was a violation of the Principles of natural justice.
A Coram comprising Chief Justice Sanjay Karol and Justice Partha Sarthy held that “the order dated 12/09/2019 passed by the respondent no.2, namely the Joint Commissioner of State Tax, Madhubani, Bihar is quashed with the petitioner’s registration restored, with a further direction to the respondent no.1, namely The State of Bihar through Commissioner of State GST, New Secretariat, Patna to finalize the petitioner’s assessment and/or pass appropriate orders, by law.”
Ms Archana Sinha, Advocate appeared on behalf of the Petitioner and Mr Vivek Prasad appeared on behalf of the respondent.
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