https://www.taxtmi.com/caselaws?id=791714 Cancellation of GST registration under the CGST Rules requires notice, consideration of the reply, and a reasoned speaking order in the prescribed form; a generic order without specific reasons and without compliance with Rule 22 is unsustainable because cancellation carries adverse civil consequences. The cancellation was therefore quashed and the matter restored to the stage of show cause notice for fresh action in accordance with law. Delay in approaching the Court did not defeat relief, as the fundamental defect lay in the absence of reasons and breach of mandatory procedure, which outweighed the lapse of time. en-us Mon, 11 May 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791714 Cancellation of GST registration under the CGST Rules requires notice, consideration of the reply, and a reasoned speaking order in the prescribed form; a generic order without specific reasons and without compliance with Rule 22 is unsustainable because cancellation carries adverse civil consequences. The cancellation was therefore quashed and the matter restored to the stage of show cause notice for fresh action in accordance with law. Delay in approaching the Court did not defeat relief, as the fundamental defect lay in the absence of reasons and breach of mandatory procedure, which outweighed the lapse of time. Case-Laws GST Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791714