The court is inclined to quash the cancellation order passed by the Commercial Tax Officer on the short ground that the same is a non-speaking order passed without any application of mind.
Section 30 of the CGST Act, 2017----Revocation of Cancellation of Registration —– The applicant prayed for quashing an order dated 25/02/2020 for cancellation of registration. The respondent issued a SCN dated 24th January 2020 in Form GST REG-17 under Rule 22(1) for cancellation of the registration. The applicant filed his reply dated 2nd February 2020 and the respondent dropped the proceedings on 4th February 2020. But on the very same day and date, the respondent once again issued a SCN, he filed reply on 13th February 2020. The respondent passed an order dated 25th February 2020, cancelling the registration. The applicant filed an application under Section 30 seeking revocation of cancellation of the registration way back in February 2020, but with no response. The court observed that order of the respondent is a non-speaking order passed without any application of mind. Further, observed that having dropped the proceedings once, what prompted the authority to issue a second SCN and third SCN and that too on the very same day and date of the discharge of the second show-cause notice.
Held that:- The Hon’ble High Court allowed the application and quashed the impugned order dated 25th February 2020.