Reasoned GST registration cancellation notice required; cryptic and non-speaking order quashed in favour of taxpayer.

GST registration cancellation cannot be sustained on a cryptic, non-speaking show cause notice or a bare cancellation order lacking specific reasons. The Gujarat HC applied the settled principle that cancellation must be supported by a detailed notice and a reasoned decision, and quashed both the notice and the impugned cancellation order in favour of the taxpayer.

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Issues: Whether the show cause notice and order cancelling GST registration, being cryptic and unreasoned, were liable to be quashed.

Analysis: The notice and cancellation order did not disclose any specific reason for invoking cancellation, and were found to be bare and non-speaking. Such an order could not be sustained in law, and the case was treated as covered by the settled principle that cancellation of registration must be supported by a detailed show cause notice and a reasoned decision.

Conclusion: The notice and the impugned cancellation order were quashed and set aside, in favour of the petitioner.

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