https://www.taxtmi.com/article/detailed?id=16730 Cancellation of GST registration for non-filing of returns is not automatic and must follow a clear notice and a reasoned speaking order. A show-cause notice must identify the precise default and relevant tax periods, while the final order must explain why cancellation is justified on the record, even if the taxpayer does not reply or appear. The rules also permit dropping proceedings where pending returns are filed and dues are paid. en-us Tue, 23 Jun 2026 08:09:22 +0530 Tue, 23 Jun 2026 08:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16730 Cancellation of GST registration for non-filing of returns is not automatic and must follow a clear notice and a reasoned speaking order. A show-cause notice must identify the precise default and relevant tax periods, while the final order must explain why cancellation is justified on the record, even if the taxpayer does not reply or appear. The rules also permit dropping proceedings where pending returns are filed and dues are paid. Articles Goods and Services Tax - GST Tue, 23 Jun 2026 08:09:22 +0530 https://www.taxtmi.com/article/detailed?id=16730