https://www.taxtmi.com/caselaws?id=434306 The HC allowed the writ petition, quashing the show cause notice and the order canceling the petitioner's registration certificate for non-filing of returns for six months. The Court held that the notice lacked specific reasons and details, violating principles of natural justice and rendering the order unsustainable. It emphasized the necessity of speaking orders with clear reasons to prevent arbitrary decisions and to ensure effective judicial review. The State was permitted to issue a fresh notice with detailed grounds and provide a reasonable opportunity of hearing before passing a speaking order. en-us Wed, 15 Feb 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434306 The HC allowed the writ petition, quashing the show cause notice and the order canceling the petitioner's registration certificate for non-filing of returns for six months. The Court held that the notice lacked specific reasons and details, violating principles of natural justice and rendering the order unsustainable. It emphasized the necessity of speaking orders with clear reasons to prevent arbitrary decisions and to ensure effective judicial review. The State was permitted to issue a fresh notice with detailed grounds and provide a reasonable opportunity of hearing before passing a speaking order. Case-Laws GST Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434306