https://www.taxtmi.com/article/detailed?id=11111 Cancellation of GST Registration cannot rest solely on a taxpayer's failure to reply to a show cause notice; the proper officer must consider the facts and apply statutory cancellation criteria, give an opportunity of hearing, and record reasons linking those facts to the grounds for cancellation. Where an order is non speaking and cites only non reply, it should be set aside and the matter remitted for fresh consideration after the taxpayer is permitted to respond. en-us Wed, 15 Feb 2023 08:57:37 +0530 Wed, 15 Feb 2023 08:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11111 Cancellation of GST Registration cannot rest solely on a taxpayer's failure to reply to a show cause notice; the proper officer must consider the facts and apply statutory cancellation criteria, give an opportunity of hearing, and record reasons linking those facts to the grounds for cancellation. Where an order is non speaking and cites only non reply, it should be set aside and the matter remitted for fresh consideration after the taxpayer is permitted to respond. Articles Goods and Services Tax - GST Wed, 15 Feb 2023 08:57:37 +0530 https://www.taxtmi.com/article/detailed?id=11111