https://www.taxtmi.com/caselaws?id=796444 Cancellation of GST registration must satisfy Article 14's requirement of non-arbitrariness because it adversely affects the right to carry on business. An order cancelling registration must disclose reasons and demonstrate application of mind; a registrant must also receive an effective opportunity to reply to the show-cause notice and be heard. The text states that cancellation and the consequential appellate order, having lacked these requirements, were unsustainable and set aside. Fresh adjudication is to occur after the registrant's reply is received and its defence is considered at a hearing. en-us Mon, 03 Aug 2026 00:00:00 +0530 Tue, 04 Aug 2026 18:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796444 Cancellation of GST registration must satisfy Article 14's requirement of non-arbitrariness because it adversely affects the right to carry on business. An order cancelling registration must disclose reasons and demonstrate application of mind; a registrant must also receive an effective opportunity to reply to the show-cause notice and be heard. The text states that cancellation and the consequential appellate order, having lacked these requirements, were unsustainable and set aside. Fresh adjudication is to occur after the registrant's reply is received and its defence is considered at a hearing. Case-Laws GST Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796444