Reasoned GST cancellation orders are mandatory; a non-speaking registration cancellation and appellate order were set aside and remanded.

Cancellation of GST registration must be supported by recorded reasons and a fair hearing; a non-speaking cancellation order cannot be sustained. Here, the cancellation was based on an alleged failure to furnish bank details, but the order contained no meaningful reasoning, so it was set aside. The appellate order also failed because it rested on the same deficient foundation. The matter was remanded to the adjudicating authority for fresh consideration after granting the petitioner an opportunity of hearing.

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Issues: Whether cancellation of GST registration and the appellate dismissal could be sustained when the cancellation order recorded no substantive reasons and the matter was remanded for fresh adjudication after hearing.

Analysis: The cancellation was founded on an alleged failure to furnish bank details and was proceeded with under the GST framework. The impugned cancellation order, however, did not contain any meaningful reasoning. In the absence of recorded reasons, the order could not be sustained. Following the earlier view of the Court on the necessity of reasoned decision-making, the appellate order also could not survive.

Conclusion: The cancellation order and the appellate order were quashed and the matter was remanded to the adjudicating authority for fresh consideration after granting an opportunity of hearing.

Final Conclusion: The petitioner obtained relief against the impugned cancellation and appellate orders, but the dispute was left open for fresh adjudication by the authority concerned.

Ratio Decidendi: An order cancelling GST registration must contain reasons and conform to the requirement of fair hearing; a non-speaking cancellation order cannot be sustained.

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