HC restores GST Registration Cancelled by A Non-Speaking Order

Avinash Kumar Dhiraj Vs State of Bihar (Patna High Court) HC held that It cannot be disputed that with the passing of the GST Registration cancellation order, 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 not done. Not only the GST Registration cancellation 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 entai...