https://www.taxtmi.com/caselaws?id=794109 Cancellation of GST registration under Section 29(2)(c) of the CGST Act and Rule 22 cannot stand unless the show cause notice discloses the material basis of default, gives a meaningful opportunity to reply, and culminates in a reasoned speaking order. A notice that merely states registration is liable to be cancelled, without identifying the relevant default period or grounds, violates statutory procedure and natural justice; non-filing of a reply or return delay does not cure the defect. The writ was not rejected for delay because the challenge went to the legality of the cancellation itself, and the cancellation order was quashed with the matter restored to the show cause stage. en-us Mon, 22 Jun 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794109 Cancellation of GST registration under Section 29(2)(c) of the CGST Act and Rule 22 cannot stand unless the show cause notice discloses the material basis of default, gives a meaningful opportunity to reply, and culminates in a reasoned speaking order. A notice that merely states registration is liable to be cancelled, without identifying the relevant default period or grounds, violates statutory procedure and natural justice; non-filing of a reply or return delay does not cure the defect. The writ was not rejected for delay because the challenge went to the legality of the cancellation itself, and the cancellation order was quashed with the matter restored to the show cause stage. Case-Laws GST Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794109