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When can an Order be considered "Non-Speaking" or "Non-Reasoned" Order?
When an Order becomes "Cryptic" Order?
First #Appeallate Authority passed an Order of 5 pages affirming cancellation of #GST #registration but out of those 5 pages, 4 pages were copy paste of Memo of Appeal.
When an Order becomes "Cryptic" Order?
First #Appeallate Authority passed an Order of 5 pages affirming cancellation of #GST #registration but out of those 5 pages, 4 pages were copy paste of Memo of Appeal.
Facts and Timelines:
10-Feb-2021: Show Cause Notice was issued to the petitioner on the ground that he was not functioning/not existing at the principal place of business.
Notice remained unreplied.
06-Mar-2021: The cancellation order was passed by the Assessing Authority.
10-Feb-2021: Show Cause Notice was issued to the petitioner on the ground that he was not functioning/not existing at the principal place of business.
Notice remained unreplied.
06-Mar-2021: The cancellation order was passed by the Assessing Authority.
Assessee preferred statutory appeal against the cancellation order.
It is not in dispute to the Department that GST return was filed by the Assessee right from its implementation since July, 2017 till November, 2020.
27-Oct-2021: Appellate Authority rejects the Appeal.
It is not in dispute to the Department that GST return was filed by the Assessee right from its implementation since July, 2017 till November, 2020.
27-Oct-2021: Appellate Authority rejects the Appeal.
