https://www.taxtmi.com/caselaws?id=760352 An unreasoned cancellation of GST registration by a quasi-judicial authority, which carried civil consequences by disabling business activity, was held unsustainable because it showed non-application of mind. The cancellation order was set aside, and the registration was restored to the stage of the show cause notice for fresh consideration in accordance with law. The authority was required to consider the taxpayer's response, including subsequent return filings and other grounds placed before it, before taking any further action. en-us Wed, 28 Aug 2024 00:00:00 +0530 Thu, 17 Oct 2024 16:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760352 An unreasoned cancellation of GST registration by a quasi-judicial authority, which carried civil consequences by disabling business activity, was held unsustainable because it showed non-application of mind. The cancellation order was set aside, and the registration was restored to the stage of the show cause notice for fresh consideration in accordance with law. The authority was required to consider the taxpayer's response, including subsequent return filings and other grounds placed before it, before taking any further action. Case-Laws GST Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760352