https://www.taxtmi.com/caselaws?id=777018 A GST show cause notice that merely cites the statutory provision and alleges non-conduct of business, without disclosing the material basis for proposed cancellation of registration, is invalid because the noticee cannot meaningfully respond to an undisclosed case. The cancellation order was also quashed as perfunctory and unreasoned, since reasons are an essential part of adjudication. A non-speaking original order cannot be cured by the appellate authority supplying reasons for the first time on appeal, as that defect goes to the root of the adjudication process. The cancellation and appellate order were set aside, with liberty to issue a fresh notice and pass a reasoned order after effective opportunity. en-us Mon, 18 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777018 A GST show cause notice that merely cites the statutory provision and alleges non-conduct of business, without disclosing the material basis for proposed cancellation of registration, is invalid because the noticee cannot meaningfully respond to an undisclosed case. The cancellation order was also quashed as perfunctory and unreasoned, since reasons are an essential part of adjudication. A non-speaking original order cannot be cured by the appellate authority supplying reasons for the first time on appeal, as that defect goes to the root of the adjudication process. The cancellation and appellate order were set aside, with liberty to issue a fresh notice and pass a reasoned order after effective opportunity. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777018