https://www.taxtmi.com/caselaws?id=413417 GST registration cancellation was set aside because the authority passed a cryptic, non-speaking ex parte order without genuinely considering the show cause reply. As cancellation has civil and penal consequences, a reasoned order and proper application of mind were required, and the failure to address the explanation violated natural justice. The record also showed that the taxpayer had filed pending returns, discharged the tax liability, and sought condonation of delay in the context of pandemic disruption. On those facts, the cancellation was unsustainable, the registration was restored, and the delay in filing returns was treated as closed. en-us Fri, 17 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413417 GST registration cancellation was set aside because the authority passed a cryptic, non-speaking ex parte order without genuinely considering the show cause reply. As cancellation has civil and penal consequences, a reasoned order and proper application of mind were required, and the failure to address the explanation violated natural justice. The record also showed that the taxpayer had filed pending returns, discharged the tax liability, and sought condonation of delay in the context of pandemic disruption. On those facts, the cancellation was unsustainable, the registration was restored, and the delay in filing returns was treated as closed. Case-Laws GST Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413417