BEST BRICKS Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner has prayed for the following relief(s):-

(2.) Vide order dtd. 19/12/2019 (Page 18 to the brief), the Joint Commissioner of State Taxes, Purnea, has cancelled the petitioner's registration under the provision of Sec. 29 of the Bihar Goods and Services Tax Act, 2017. The order is extracted in toto as under:-

(3.) It cannot be disputed that with the passing of the said 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 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.