https://www.taxtmi.com/caselaws?id=784118 Cancellation of GST registration was challenged on the ground that the proper officer issued an SCN but cancelled registration in Form GST REG-19 without a reasoned discussion, thereby breaching principles of natural justice. The HC held that an order affecting civil consequences must reflect application of mind and address the material issues; mere reference to the SCN and non-filing of reply could not justify a non-speaking cancellation order. The impugned cancellation was set aside and the matter was remitted to the proper officer to pass a fresh order on merits within a short time frame. en-us Thu, 18 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784118 Cancellation of GST registration was challenged on the ground that the proper officer issued an SCN but cancelled registration in Form GST REG-19 without a reasoned discussion, thereby breaching principles of natural justice. The HC held that an order affecting civil consequences must reflect application of mind and address the material issues; mere reference to the SCN and non-filing of reply could not justify a non-speaking cancellation order. The impugned cancellation was set aside and the matter was remitted to the proper officer to pass a fresh order on merits within a short time frame. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784118