Reasoned GST Registration Cancellation Orders Required; bare recital of reply and notice is legally unsustainable.

Cancellation of GST registration must be supported by a reasoned speaking order, because such action affects civil rights and is taken in a quasi-judicial capacity. A bare reference to the show-cause notice, the taxpayer's reply and its examination is insufficient where the order discloses no independent reasoning. The absence of reasons makes the cancellation legally unsustainable and liable to be quashed.

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Issues: Whether the order cancelling the petitioner's GST registration could be sustained when it contained no reasons beyond a bare reference to the show-cause notice, the reply and its examination.

Analysis: Cancellation of registration under the GST regime affects civil rights and, when passed by a tax exercising quasi-judicial functions, the decision must disclose reasons. A mere recital that the reply was considered, without any supporting reasoning, does not satisfy the legal requirement of a speaking order. The absence of reasons renders the decision unsustainable.

Conclusion: The cancellation order was unsustainable for want of reasons and was liable to be quashed.

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