GST registration cancellation requires a speaking order and reasons; procedural illegality can outweigh delay in seeking relief.

GST registration cancellation must be supported by reasons in the show cause notice and a speaking order under Rule 22 and Form GST REG-19; a notice that omits the relevant default period or month-wise basis, and an order that records no reason, breaches statutory and fair procedure because cancellation carries adverse civil consequences. The writ petitioner's delay in approaching the HC did not cure that illegality or defeat relief. The cancellation was therefore unsustainable, and the matter was restored to the show cause notice stage with liberty to respond or clear dues under GST law.

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Issues: Whether the cancellation of GST registration was vitiated for want of reasons in the show cause notice and cancellation order, and whether the delay in approaching the Court defeated relief.

Analysis: The cancellation notice did not specify the period or month-wise default, and the final order cancelling registration did not record any reason as required by Rule 22 and Form GST REG-19 of the Central Goods and Services Tax Rules, 2017. A cancellation of GST registration carries adverse civil consequences and must be supported by a speaking order reflecting conscious application of mind. The absence of reasons amounted to a breach of the statutory procedure and fair procedure. The delayed filing of the writ petition did not outweigh the illegality in the cancellation order.

Conclusion: The cancellation order was held unsustainable and was quashed. The matter was restored to the stage of the show cause notice, with liberty to the petitioner to respond or clear dues in accordance with the GST law.

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