https://www.taxtmi.com/caselaws?id=463191 A GST registration cancellation order must record reasons and show consideration of the show-cause notice and reply; a cryptic non-speaking order violates natural justice and is unsustainable because cancellation has civil and penal consequences. The Patna HC set aside the cancellation and directed reconsideration. The note also records that, where registration was cancelled for non-filing of returns, the extended revocation remedy may be available if the statutory conditions are met, including filing returns up to the effective date of cancellation and payment of tax, interest, penalty and late fee. en-us Mon, 01 May 2023 00:00:00 +0530 Wed, 13 Aug 2025 06:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463191 A GST registration cancellation order must record reasons and show consideration of the show-cause notice and reply; a cryptic non-speaking order violates natural justice and is unsustainable because cancellation has civil and penal consequences. The Patna HC set aside the cancellation and directed reconsideration. The note also records that, where registration was cancelled for non-filing of returns, the extended revocation remedy may be available if the statutory conditions are met, including filing returns up to the effective date of cancellation and payment of tax, interest, penalty and late fee. Case-Laws GST Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463191