The Hon’ble Patna High Court in the matter of Manoj Kumar Sah v. The State of Bihar through Commissioner of State GST & Anr. [Civil Writ Jurisdiction Case No.18307 of 2022 dated January 10, 2023] set aside the order of cancellation of the Goods and Service Tax (“GST”) Registration of the assessee and held that the cancellation of the GST Registration through a non-speaking order without mentioning the grounds for such cancellation is cryptic in nature and violates the principles of natural justice.
Source a2ztaxcorp
