https://www.taxtmi.com/caselaws?id=798994 Cancellation of GST registration under Rule 21(b) for alleged issuance of invoices without supply requires a reasoned order that considers the registered person's material reply. Where the reply asserts that an earlier show-cause notice on the same grounds was dropped and no fresh particulars or queries were supplied, the cancellation order must address those objections rather than merely repeat allegations of circular transactions. Failure to consider the reply and provide reasons renders the cancellation unsustainable, requiring fresh consideration after an opportunity of hearing. en-us Tue, 08 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798994 Cancellation of GST registration under Rule 21(b) for alleged issuance of invoices without supply requires a reasoned order that considers the registered person's material reply. Where the reply asserts that an earlier show-cause notice on the same grounds was dropped and no fresh particulars or queries were supplied, the cancellation order must address those objections rather than merely repeat allegations of circular transactions. Failure to consider the reply and provide reasons renders the cancellation unsustainable, requiring fresh consideration after an opportunity of hearing. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798994