https://www.taxtmi.com/caselaws?id=792153 Cancellation of GST registration affects civil rights and must follow the statutory procedure under the CGST Act and Rules, including recording reasons in the prescribed form. A non-speaking cancellation order based only on non-response or non-appearance, without disclosing the factual basis for the conclusion, shows absence of application of mind and is vitiated for breach of fair procedure. Delay in approaching the court did not bar relief where the cancellation suffered from this fundamental defect and affected the assessee's business. The cancellation was quashed, the matter was restored to the show-cause stage, and the assessee was given an opportunity to respond or regularise dues before fresh action in accordance with law. en-us Wed, 29 Apr 2026 00:00:00 +0530 Thu, 21 May 2026 18:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792153 Cancellation of GST registration affects civil rights and must follow the statutory procedure under the CGST Act and Rules, including recording reasons in the prescribed form. A non-speaking cancellation order based only on non-response or non-appearance, without disclosing the factual basis for the conclusion, shows absence of application of mind and is vitiated for breach of fair procedure. Delay in approaching the court did not bar relief where the cancellation suffered from this fundamental defect and affected the assessee's business. The cancellation was quashed, the matter was restored to the show-cause stage, and the assessee was given an opportunity to respond or regularise dues before fresh action in accordance with law. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792153