https://www.taxtmi.com/caselaws?id=790959 Cancellation of GST registration under Section 29 of the CGST Act and Rule 22 of the CGST Rules must be supported by recorded reasons in the notice and in the final order; a mere reference to the show cause notice, without a speaking order, is a breach of fair procedure and renders the cancellation unsustainable. Delay in approaching the writ court did not defeat relief because the primary defect was the statutory illegality in passing a reasonless order. The HC quashed the cancellation, restored the matter to the show cause notice stage, and allowed the taxpayer to respond or regularise compliance in accordance with the statutory procedure. en-us Wed, 29 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790959 Cancellation of GST registration under Section 29 of the CGST Act and Rule 22 of the CGST Rules must be supported by recorded reasons in the notice and in the final order; a mere reference to the show cause notice, without a speaking order, is a breach of fair procedure and renders the cancellation unsustainable. Delay in approaching the writ court did not defeat relief because the primary defect was the statutory illegality in passing a reasonless order. The HC quashed the cancellation, restored the matter to the show cause notice stage, and allowed the taxpayer to respond or regularise compliance in accordance with the statutory procedure. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790959