https://www.taxtmi.com/caselaws?id=439257 Cancellation of GST registration cannot be sustained where the taxpayer was not given an effective opportunity to reply to the show-cause notice and the order contains no reasoned consideration of the explanation; such an order, carrying civil consequences, must reflect application of mind and be supported by reasons, so it was set aside. An appellate authority cannot reject the challenge only on limitation and online-filing non-compliance without merits-based scrutiny where fresh consideration is required; the appellate order was set aside and the matter remanded to the original authority for a fresh, reasoned decision after hearing the taxpayer. en-us Thu, 15 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439257 Cancellation of GST registration cannot be sustained where the taxpayer was not given an effective opportunity to reply to the show-cause notice and the order contains no reasoned consideration of the explanation; such an order, carrying civil consequences, must reflect application of mind and be supported by reasons, so it was set aside. An appellate authority cannot reject the challenge only on limitation and online-filing non-compliance without merits-based scrutiny where fresh consideration is required; the appellate order was set aside and the matter remanded to the original authority for a fresh, reasoned decision after hearing the taxpayer. Case-Laws GST Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439257