https://www.taxtmi.com/caselaws?id=443929 Cancellation of GST registration was assailed on the ground that the cancellation order was unreasoned. The HC held that reasons are the "heart and soul" of an administrative/quasi-judicial order, and an order entailing harsh civil consequences without any reasons is arbitrary and violative of Article 14; hence, it is unsustainable in law. The HC further held that dismissal of the statutory appeal as time-barred under s.107(4) does not attract the doctrine of merger because there was no adjudication on merits. The cancellation order was quashed, the petitioner was directed to file a reply to the show-cause notice within three weeks, and the authority was directed to pass a fresh order after affording an opportunity of hearing. en-us Tue, 03 Oct 2023 00:00:00 +0530 Mon, 29 Dec 2025 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443929 Cancellation of GST registration was assailed on the ground that the cancellation order was unreasoned. The HC held that reasons are the "heart and soul" of an administrative/quasi-judicial order, and an order entailing harsh civil consequences without any reasons is arbitrary and violative of Article 14; hence, it is unsustainable in law. The HC further held that dismissal of the statutory appeal as time-barred under s.107(4) does not attract the doctrine of merger because there was no adjudication on merits. The cancellation order was quashed, the petitioner was directed to file a reply to the show-cause notice within three weeks, and the authority was directed to pass a fresh order after affording an opportunity of hearing. Case-Laws GST Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443929