https://www.taxtmi.com/caselaws?id=463191 GST registration cancellation orders must state reasons and demonstrate consideration of the show-cause notice and the registered person's reply. Rule 22(3) requires reasons in the prescribed cancellation form, and a cryptic order with civil and penal consequences breaches natural justice; such cancellation is liable to be set aside for reconsideration. Where cancellation results from non-filing of returns under the specified statutory grounds, the extended revocation mechanism remains available subject to filing pending returns up to the effective cancellation date 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 GST registration cancellation orders must state reasons and demonstrate consideration of the show-cause notice and the registered person's reply. Rule 22(3) requires reasons in the prescribed cancellation form, and a cryptic order with civil and penal consequences breaches natural justice; such cancellation is liable to be set aside for reconsideration. Where cancellation results from non-filing of returns under the specified statutory grounds, the extended revocation mechanism remains available subject to filing pending returns up to the effective cancellation date 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