https://www.taxtmi.com/caselaws?id=792527 GST registration cancellation must comply with the CGST notice-and-order procedure, with the authority giving clear notice of the default period, an opportunity to respond, and a reasoned speaking order in the prescribed form. Because cancellation carries adverse civil consequences, a bare reference to the statutory ground without recorded reasons was treated as procedurally defective and unsustainable. A delayed writ approach did not defeat relief where the cancellation order itself was legally infirm and affected the taxpayer's ability to carry on business. The impugned cancellation was quashed, the matter was remitted to the show-cause stage, and the taxpayer was allowed to respond and regularise compliance. en-us Fri, 22 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792527 GST registration cancellation must comply with the CGST notice-and-order procedure, with the authority giving clear notice of the default period, an opportunity to respond, and a reasoned speaking order in the prescribed form. Because cancellation carries adverse civil consequences, a bare reference to the statutory ground without recorded reasons was treated as procedurally defective and unsustainable. A delayed writ approach did not defeat relief where the cancellation order itself was legally infirm and affected the taxpayer's ability to carry on business. The impugned cancellation was quashed, the matter was remitted to the show-cause stage, and the taxpayer was allowed to respond and regularise compliance. Case-Laws GST Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792527