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of <h1>Tax Authority Must Provide Substantive Reasoning When Cancelling GST Registration Under Rule 21</h1> <h3>M/s. Vijaynath Roof And Wall Cladding Systems Pvt. Ltd. Rep. By Its Director Vijaynatha V Shetty Versus State Of Goa, Rep. Thr. The Office Of Chief Secretary & 2 Ors.</h3> HC Bombay allowed a writ petition challenging GST registration cancellation. The court found the cancellation order deficient in reasoning and quashed it. ... Cancellation of GST registration of the Petitioner-Company under the Goa GST Act - order does not give any reason whatsoever for cancellation of the GST registration of the Petitioner - violation of principles of natural justice - HELD THAT:- The impugned orders cancelling the registration of the Petitioner-Company cannot be sustained, even for a minute for the simple reason that apart from just mentioning the show cause notice, the reply submitted by the Petitioner-Company to the show cause notice and also further stating that the officer concerned had examined the reply, no other reason has been given in the impugned order dated 07/10/2022. Such an approach adopted by the Assistant Tax Officer while passing the impugned order, cannot be appreciated. Even while exercising the administrative functions, any officer or an authority is under legal obligation to give some reasons for arriving at a particular conclusion in a situation where the party concerned is likely to suffer adversely by the decision so taken by the authority or the officer - the Assistant Tax Officer has to pass orders exercising certain quasi-judicial functions under various tax laws, and hence, it is expected from him, even in normal course, to always pass a reasoned and speaking order. As it is stated, the reasons are the soul of a decision or order and in absence thereof, the order or the decision cannot be justified. The impugned orders are quashed - petition allowed. The High Court of Bombay allowed the Writ Petition filed by a Company against the cancellation of its GST registration by the Assistant Tax Officer, Margao. The Court found the cancellation order lacking reasons and quashed it. The Court emphasized the importance of providing reasons for such decisions. The Court directed the Authority to proceed afresh in accordance with the law and give adequate reasons for its decision.
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