https://www.taxtmi.com/caselaws?id=445103 An order cancelling GST registration must record reasons and comply with natural justice; a non-speaking cancellation order that neither states the grounds nor even refers to the notice is legally unsustainable. Because cancellation has civil and penal consequences, the prescribed procedure requires disclosure of reasons even where the taxpayer does not appear or file objections. The Patna HC therefore set aside the cancellation and remitted the matter for reconsideration in accordance with law. en-us Tue, 25 Apr 2023 00:00:00 +0530 Mon, 21 Apr 2025 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445103 An order cancelling GST registration must record reasons and comply with natural justice; a non-speaking cancellation order that neither states the grounds nor even refers to the notice is legally unsustainable. Because cancellation has civil and penal consequences, the prescribed procedure requires disclosure of reasons even where the taxpayer does not appear or file objections. The Patna HC therefore set aside the cancellation and remitted the matter for reconsideration in accordance with law. Case-Laws GST Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445103