https://www.taxtmi.com/caselaws?id=428102 Cancellation of GST registration for alleged non-filing of returns for six continuous months was challenged on the ground that the cancellation order lacked reasons and reflected non-application of mind. The HC held that the impugned order did not disclose any rationale justifying such a harsh consequence and, being unreasoned, failed the constitutional requirement of non-arbitrariness under Article 14. The cancellation order was set aside and the writ petition was allowed. en-us Thu, 22 Sep 2022 00:00:00 +0530 Fri, 26 Dec 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428102 Cancellation of GST registration for alleged non-filing of returns for six continuous months was challenged on the ground that the cancellation order lacked reasons and reflected non-application of mind. The HC held that the impugned order did not disclose any rationale justifying such a harsh consequence and, being unreasoned, failed the constitutional requirement of non-arbitrariness under Article 14. The cancellation order was set aside and the writ petition was allowed. Case-Laws GST Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428102