https://www.taxtmi.com/caselaws?id=793905 Cancellation of GST registration under the CGST Act and Rules must follow the prescribed procedure, including proper notice, consideration of the taxpayer's reply, and a reasoned speaking order in the prescribed form. An order that merely states no reply was filed and returns were not furnished, without disclosing the basis for cancellation or showing application of mind, does not satisfy statutory requirements or fair procedure. The Gauhati HC held that such a cancellation order was unsustainable and set it aside, remitting the matter to the show-cause notice stage for fresh consideration in accordance with law. en-us Wed, 17 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793905 Cancellation of GST registration under the CGST Act and Rules must follow the prescribed procedure, including proper notice, consideration of the taxpayer's reply, and a reasoned speaking order in the prescribed form. An order that merely states no reply was filed and returns were not furnished, without disclosing the basis for cancellation or showing application of mind, does not satisfy statutory requirements or fair procedure. The Gauhati HC held that such a cancellation order was unsustainable and set it aside, remitting the matter to the show-cause notice stage for fresh consideration in accordance with law. Case-Laws GST Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793905