https://www.taxtmi.com/caselaws?id=428106 The dominant issue was whether cancellation of a taxpayer's GST registration was vitiated for want of reasons. The HC held that the cancellation order recorded no reasons at all, despite having severe civil consequences, and therefore failed the requirement that administrative/quasi-judicial orders disclose at least brief reasons; such non-speaking action was arbitrary and offended Article 14. Accordingly, the cancellation order was set aside and the matter remitted with a direction to the taxpayer to respond to the show-cause notice and for the authority to pass a fresh reasoned order after granting hearing. The challenge to the appellate order was rejected. en-us Tue, 06 Sep 2022 00:00:00 +0530 Fri, 26 Dec 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428106 The dominant issue was whether cancellation of a taxpayer's GST registration was vitiated for want of reasons. The HC held that the cancellation order recorded no reasons at all, despite having severe civil consequences, and therefore failed the requirement that administrative/quasi-judicial orders disclose at least brief reasons; such non-speaking action was arbitrary and offended Article 14. Accordingly, the cancellation order was set aside and the matter remitted with a direction to the taxpayer to respond to the show-cause notice and for the authority to pass a fresh reasoned order after granting hearing. The challenge to the appellate order was rejected. Case-Laws GST Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428106