"CRYPTIC ORDER"

"CRYPTIC ORDER": Part-3 Patna High Court

This is third part of the series. Part-1 covered judgements from the Delhi High Court and Part-2 covered Gujarat High Court judgments

This is third part of the series covering Patna High Court.

Compiled by: Raja Abhishek. NIRC Candidate

3. Patna High Court

3.1 JYOTI ELECTRICALS

(2023) 9 CENTAX 273 :: (2023) 07 CCHGST 0436

Where order of cancellation of registration passed against petitioner-assessee was a non-speaking order, cryptic and vague, impugned order of cancellation was to be set aside.

3.2 MANOJ KUMAR SAH

(2023) 74 GSTL 221 :: (2023) 07 CCHGST 0100

Order of cancelling registration was passed without any proper reasons .HELD : Cancellation of registration entails both civil and penal consequences. Impugned order was non-speaking and cryptic in nature.

No reason was stated for cancelling registration. Impugned order was to be quashed. Registration of petitioner was restored.

3.3 AL- TAYYEBAAT FOODS PVT. LTD.

(2023) 71 GSTL 48 :: (2023) 146 taxmann com 559

Order cancelling registration under GST was passed without issuing show cause notice. HELD : Order passed was not only non-speaking but cryptic in nature as the Order did not provide for any reason

?for cancelling registration. Registration was to be restored.

3.4 BRAJESH ENTERPRISES

2021-VIL-709 :: (2022) 57 GSTL 109

Authority passed order cancelling petitioner’s registration without referring to contents of show cause notice and response thereto.

Order cancelling registration of petitioner non-speaking, cryptic in nature and reason of cancellation not decipherable therefrom.

Principles of natural justice stand violated and order needs to be quashed as it entails penal and pecuniary consequences.

Series to be continued.

Thanks