https://www.taxtmi.com/caselaws?id=792232 Cancellation of GST registration, which carries adverse civil consequences, must comply with the prescribed procedure and principles of natural justice. A show-cause notice must clearly state the proposed grounds so the registered person can meaningfully respond, and the final cancellation order must be a speaking order showing application of mind; a bare reference to the notice and a generic remark are insufficient. The cancellation order was therefore held non-speaking, arbitrary, and contrary to Rule 22 of the CGST Rules, 2017, and was set aside. Although the writ petition was filed belatedly, the delay did not bar relief because the defect in the impugned order went to its legality, and the matter was restored to the show-cause stage. en-us Wed, 20 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792232 Cancellation of GST registration, which carries adverse civil consequences, must comply with the prescribed procedure and principles of natural justice. A show-cause notice must clearly state the proposed grounds so the registered person can meaningfully respond, and the final cancellation order must be a speaking order showing application of mind; a bare reference to the notice and a generic remark are insufficient. The cancellation order was therefore held non-speaking, arbitrary, and contrary to Rule 22 of the CGST Rules, 2017, and was set aside. Although the writ petition was filed belatedly, the delay did not bar relief because the defect in the impugned order went to its legality, and the matter was restored to the show-cause stage. Case-Laws GST Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792232