https://www.taxtmi.com/caselaws?id=757752 A GST registration cancellation order that records no reasons and shows no application of mind is arbitrary, because a quasi-judicial order with civil consequences must disclose brief but intelligible reasons and comply with the statutory scheme of notice and revocation. The cancellation was therefore unsustainable. Where the statutory appeal was dismissed only as time-barred and not on merits, the doctrine of merger did not apply, so the original cancellation order remained open to writ challenge. The cancellation was set aside and the matter was remitted for fresh consideration after hearing the taxpayer. en-us Wed, 28 Aug 2024 00:00:00 +0530 Sun, 01 Jun 2025 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757752 A GST registration cancellation order that records no reasons and shows no application of mind is arbitrary, because a quasi-judicial order with civil consequences must disclose brief but intelligible reasons and comply with the statutory scheme of notice and revocation. The cancellation was therefore unsustainable. Where the statutory appeal was dismissed only as time-barred and not on merits, the doctrine of merger did not apply, so the original cancellation order remained open to writ challenge. The cancellation was set aside and the matter was remitted for fresh consideration after hearing the taxpayer. Case-Laws GST Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757752