Order Date – 10 January 2023

Parties: Manoj Kumar Sah Son of Babu Saheb Sah Vs The State of Bihar through Commissioner of State GST, New Secretariat, Patna and The Joint Commissioner of State Tax, Madhubani, Bihar

Facts – 

• The Petitioner’s, Manoj Kumar Sah Son of Babu Saheb Sah, GST registration was cancelled due to non-filing of returns on 12.09.2019.
• The Petitioner has prayed to restore the GST registration as the petitioner is ready to furnish the returns of earlier years within 1 month of the order of this Hon'ble Court.

Issue –

• Whether the cancellation of GST registration is in order?

Order –

• The Hon’ble High Court held that the authority haven’t referred to the contents of the show cause and the response thereto and with the passing of such order petitioner is liable to both civil and penal consequences.
• The Hon’ble High Court held that not only the order is non-speaking, but cryptic in nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated, hence the order is quashed with the petitioner’s registration restored.