https://www.taxtmi.com/caselaws?id=409624 Rule 22(3) requires the proper officer to issue the cancellation notice reply period and complete proceedings within the prescribed timeline, including passing an order in Form GST REG-19 within thirty days of the reply. A show-cause notice granting only seven days to respond was inconsistent with the rule, which contemplates thirty days to explain why registration should not be cancelled. Because suspension of registration has serious consequences, it cannot be left pending indefinitely while cancellation proceedings remain unresolved; the authority must proceed to a hearing and pass a speaking order within the statutory or court-fixed time. en-us Mon, 05 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409624 Rule 22(3) requires the proper officer to issue the cancellation notice reply period and complete proceedings within the prescribed timeline, including passing an order in Form GST REG-19 within thirty days of the reply. A show-cause notice granting only seven days to respond was inconsistent with the rule, which contemplates thirty days to explain why registration should not be cancelled. Because suspension of registration has serious consequences, it cannot be left pending indefinitely while cancellation proceedings remain unresolved; the authority must proceed to a hearing and pass a speaking order within the statutory or court-fixed time. Case-Laws GST Mon, 05 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409624