https://www.taxtmi.com/caselaws?id=794112 Cancellation notices under the CGST framework must disclose the precise default period or month so the registered person can meet the allegation effectively; a notice and cancellation order lacking such particulars do not satisfy fair hearing requirements. An order rejecting revocation of cancellation must also record reasons in writing under the Act and Rules; a terse rejection that does not address the merits or the stated dues is non-speaking and arbitrary. The proper course is to set aside the defective rejection, restore the matter to the revocation stage, and require fresh particulars and a reasoned decision after affording an opportunity to respond. en-us Wed, 24 Jun 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794112 Cancellation notices under the CGST framework must disclose the precise default period or month so the registered person can meet the allegation effectively; a notice and cancellation order lacking such particulars do not satisfy fair hearing requirements. An order rejecting revocation of cancellation must also record reasons in writing under the Act and Rules; a terse rejection that does not address the merits or the stated dues is non-speaking and arbitrary. The proper course is to set aside the defective rejection, restore the matter to the revocation stage, and require fresh particulars and a reasoned decision after affording an opportunity to respond. Case-Laws GST Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794112