Case Law Details
Manoj Kumar Sah Son of Babu Saheb Sah Vs State of Bihar (Patna High Court)
The Hon’ble Patna High Court in the matter of Manoj Kumar Sah v. The State of Bihar through Commissioner of State GST & Anr. [Civil Writ Jurisdiction Case No.18307 of 2022 dated January 10, 2023] set aside the order of cancellation of the Goods and Service Tax (“GST”) Registration of the assessee and held that the cancellation of the GST Registration through a non-speaking order without mentioning the grounds for such cancellation is cryptic in nature and violates the principles of natural justice.
Facts:
Mr Manoj Kumar Sah (“the Petitioner”) filed the writ petition against the order of cancellation of the GST Registration. The Petitioner contended that his GST registration was cancelled without considering his reply to the Show Cause Notice (“SCN”) and without granting him the opportunity of personal hearing. Further, no reason for cancellation of the GST Registration was provided in the order.
Issue:
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