https://www.taxtmi.com/caselaws?id=460303 A GST registration cancellation order must be reasoned and must address the show-cause notice and reply before adverse action is taken. Rule 22(3) of the Bihar GST Rules, 2017 requires a speaking order in Form GST REG-19 recording the grounds for cancellation, and an order with civil and penal consequences cannot rest on a cryptic or non-speaking conclusion. As the impugned cancellation contained no reasons and did not even refer to the subject of the notice, it breached natural justice and was unsustainable. The cancellation was set aside and the matter remitted for reconsideration. en-us Tue, 25 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460303 A GST registration cancellation order must be reasoned and must address the show-cause notice and reply before adverse action is taken. Rule 22(3) of the Bihar GST Rules, 2017 requires a speaking order in Form GST REG-19 recording the grounds for cancellation, and an order with civil and penal consequences cannot rest on a cryptic or non-speaking conclusion. As the impugned cancellation contained no reasons and did not even refer to the subject of the notice, it breached natural justice and was unsustainable. The cancellation was set aside and the matter remitted for reconsideration. Case-Laws GST Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460303