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NIHAL AKHTAR vs. UNION OF INDIA AND OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
MADHURESH PRASAD
Pet. Counsel
Archana Sinha
Res. Counsel
K.n. Singh

Petitioner / Applicant

NIHAL AKHTAR

Respondent UNION OF INDIA AND OTHERS
Court Patna High Court
State

Bihar

Date Apr 25, 2023
Order No.

Civil Writ Jurisdiction Case No.4241 of 2023

Citation

2023(4) TAXREPLY 8188
Original Order
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ORDER

ORDER The petitioner is aggrieved with the cancellation of registration by Annexure- 2 order dated 22.04.2022. An appeal was filed which was delayed, which also stood rejected. Insofar as the Bihar Goods and Services Tax Act is concerned, now there is no Tribunal constituted for the State. 2. In such circumstances, we have looked at the order at Annexure- 2, especially since the learned counsel for the petitioner has argued that it is a non-speaking order. We see from the order that there is no reason stated as to why the cancellation was ordered and not even the subject of the notice is referred to in the order. 3. It is the submission of the learned counsel for the State that the form GST REG-19 has been adopted by the Assessing Officer. 4. We extract form GST REG-19:- FORM GST REG-19 [See rule 22 (3)] Reference Number Date To Name Address GSTIN / UIN Application Reference Number (ARN) Date Order for Cancellation of Regis....

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