https://www.taxtmi.com/caselaws?id=763642 The Calcutta HC set aside a GST registration cancellation order dated 01.02.2024 for lacking reasons and violating natural justice principles. The authority had retrospectively cancelled the petitioner's registration from 18.12.2021 using Form GST REG-19 without providing justification or considering the petitioner's reply to the show cause notice. The court held that cancellation orders must be speaking orders with written reasons. The matter was remanded to the Original Authority with directions to provide personal hearing, examine documents, and decide afresh in accordance with law. en-us Tue, 03 Dec 2024 00:00:00 +0530 Tue, 08 Jul 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763642 The Calcutta HC set aside a GST registration cancellation order dated 01.02.2024 for lacking reasons and violating natural justice principles. The authority had retrospectively cancelled the petitioner's registration from 18.12.2021 using Form GST REG-19 without providing justification or considering the petitioner's reply to the show cause notice. The court held that cancellation orders must be speaking orders with written reasons. The matter was remanded to the Original Authority with directions to provide personal hearing, examine documents, and decide afresh in accordance with law. Case-Laws GST Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763642