https://www.taxtmi.com/caselaws?id=768590 The HC quashed the GST registration cancellation order dated 20.12.2023 for being arbitrary and violating natural justice principles. The court found the order non-speaking as it failed to provide reasons for cancellation despite statutory requirements under CGST Act Section 29(2)(c) and Rule 21(h). The order lacked proper application of mind and did not follow prescribed procedures in Form GST REG-19. The court granted petitioner one month to either respond to the show cause notice or furnish pending returns with full payment of dues. The Proper Officer was directed to proceed according to prescribed procedures ensuring any future order contains proper reasoning and complies with legal mandates. en-us Sat, 05 Apr 2025 00:00:00 +0530 Tue, 08 Apr 2025 10:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768590 The HC quashed the GST registration cancellation order dated 20.12.2023 for being arbitrary and violating natural justice principles. The court found the order non-speaking as it failed to provide reasons for cancellation despite statutory requirements under CGST Act Section 29(2)(c) and Rule 21(h). The order lacked proper application of mind and did not follow prescribed procedures in Form GST REG-19. The court granted petitioner one month to either respond to the show cause notice or furnish pending returns with full payment of dues. The Proper Officer was directed to proceed according to prescribed procedures ensuring any future order contains proper reasoning and complies with legal mandates. Case-Laws GST Sat, 05 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768590