https://www.taxtmi.com/caselaws?id=794111 GST registration cancellation must be supported by reasons in the show cause notice and a speaking order under Rule 22 and Form GST REG-19; a notice that omits the relevant default period or month-wise basis, and an order that records no reason, breaches statutory and fair procedure because cancellation carries adverse civil consequences. The writ petitioner's delay in approaching the HC did not cure that illegality or defeat relief. The cancellation was therefore unsustainable, and the matter was restored to the show cause notice stage with liberty to respond or clear dues under GST law. 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=794111 GST registration cancellation must be supported by reasons in the show cause notice and a speaking order under Rule 22 and Form GST REG-19; a notice that omits the relevant default period or month-wise basis, and an order that records no reason, breaches statutory and fair procedure because cancellation carries adverse civil consequences. The writ petitioner's delay in approaching the HC did not cure that illegality or defeat relief. The cancellation was therefore unsustainable, and the matter was restored to the show cause notice stage with liberty to respond or clear dues under GST law. Case-Laws GST Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794111