HC quashes order Cancelling GST registration without giving Reasons

Best Bricks Vs Union of India (Patna High Court) Vide order dated 19.12.2019, the Joint Commissioner of State Taxes, Purnea, has cancelled the petitioner’s registration under the provision of Section 29 of the Bihar Goods and Services Tax Act, 2017. Not only the order is non­speaking, 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. Record, as made available, reveals that the petitioner had applied for registration which request was f...