Reasoned GST registration cancellation required; non-speaking order ignoring the reply was set aside and remitted.

Cancellation of GST registration by a quasi-judicial authority was held unsustainable where the order disclosed no reasons, showed non-application of mind, and failed to duly consider the reply to the show-cause notice. Because cancellation had civil consequences by disabling business operations without registration, a reasoned decision was required. The order was set aside and the matter remitted for fresh consideration of the reply and for passing a reasoned order in accordance with law.

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Issues: Whether the cancellation of GST registration, passed without assigning reasons and without duly considering the reply to the show-cause notice, was legally sustainable.

Analysis: The cancellation order was passed by a quasi-judicial authority and had civil consequences because it disabled the petitioner from carrying on business without registration. The order did not disclose any reason and showed non-application of mind. The reply submitted to the show-cause notice was not duly considered before cancellation.

Conclusion: The cancellation order was unsustainable and was set aside. The matter was remitted for consideration of the petitioner's reply and for passing a reasoned order in accordance with law.

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