Petitioner | Galaxy Mechanical Engineering Equipments (P) Ltd. & Anr. |
Respondent | Asstt. Commissioner |
Decision by | Calcutta High Court |
Date of order or Judgement | 3-March-2022 |
Citation no. | 2022 (3) GSTPanacea 45 HC Calcutta W.P.A. 2857 of 2022 |
Hon’ble Judge | Justice Md. Nizamuddin |
Decision | In Favour of Assessee |
Cancellation of Registration Not Allowed-Impugned order of suspension will remain suspended till the reply to the show-cause notice is given and hearing is given on the same and is disposed of by passing a reasoned and speaking order in accordance with law.
Cancellation of Registration Not Allowed-Facts of the Case
Cancellation of Registration Not Allowed-Petitioner has challenged the impugned show-cause notice for cancellation of registration of the petitioner and suspending the registration of the petitioner. Petitioner contended that the order for cancellation of registration is passed without providing any opportunity of being heard. furthermore, the impugned order of cancellation of registration is a nonspeaking order and also on the ground of non-application of mind by recording in the said impugned order of cancellation.
Calcutta High Court Held
Cancellation of Registration Not Allowed-The High Court convinced that the allegation of the petitioner is correct. Since no reason has been given in the impugned order of cancellation and it is also a non-speaking order. Hence, it is not sustainable in law and accordingly the impugned order of cancellation of registration of the petitioner is set aside and all legal consequences will follow. Revenue should be at least provided in brief the basis of such allegation so that the person can meet the allegations in show-cause notice. Impugned order of suspension will remain suspended till the reply to the show-cause notice is given and hearing is given on the same and is disposed of by passing a reasoned and speaking order in accordance with law. With this observation and direction, this writ petition is disposed of.
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Galaxy Mechanical Engineering Equipments (P) Ltd
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