https://www.taxtmi.com/caselaws?id=767947 The Gauhati HC quashed a GST registration cancellation order for procedural deficiencies and lack of proper reasoning. The court held that the cancellation order was not in conformity with prescribed procedures and was non-speaking, failing to provide clear reasons for the decision. Despite the petitioner's delayed approach to court after one year, the HC found the order's vulnerability due to statutory non-compliance outweighed the delay concern. The matter was remanded to the show cause notice stage, allowing the petitioner to either respond to the notice or comply with pending return filings and tax payments. The petition was allowed through remand. en-us Tue, 18 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767947 The Gauhati HC quashed a GST registration cancellation order for procedural deficiencies and lack of proper reasoning. The court held that the cancellation order was not in conformity with prescribed procedures and was non-speaking, failing to provide clear reasons for the decision. Despite the petitioner's delayed approach to court after one year, the HC found the order's vulnerability due to statutory non-compliance outweighed the delay concern. The matter was remanded to the show cause notice stage, allowing the petitioner to either respond to the notice or comply with pending return filings and tax payments. The petition was allowed through remand. Case-Laws GST Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767947