https://www.taxtmi.com/caselaws?id=768643 Gauhati HC quashed GST registration cancellation order dated 10.02.2021 for being non-speaking and passed without application of mind. Despite petitioner's failure to file returns for six months and non-response to show cause notice, the court held that adverse orders cannot be mere formalities and must provide clear reasons. The cancellation order violated prescribed procedures under FORM GST REG-19 and principles of natural justice. Court emphasized that even when assessee defaults, proper officer remains obligated to pass speaking orders with adequate reasoning. Petition was allowed and impugned order set aside. en-us Thu, 03 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 20:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768643 Gauhati HC quashed GST registration cancellation order dated 10.02.2021 for being non-speaking and passed without application of mind. Despite petitioner's failure to file returns for six months and non-response to show cause notice, the court held that adverse orders cannot be mere formalities and must provide clear reasons. The cancellation order violated prescribed procedures under FORM GST REG-19 and principles of natural justice. Court emphasized that even when assessee defaults, proper officer remains obligated to pass speaking orders with adequate reasoning. Petition was allowed and impugned order set aside. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768643