https://www.taxtmi.com/caselaws?id=800500 GST registration cancellation cannot be sustained where the registered person's acknowledged reply to the show-cause notice is not considered. Proceeding on the erroneous basis that no reply was filed demonstrates non-application of mind and renders both the notice and cancellation decision defective. Restoration of registration must be reconsidered by the competent authority after hearing the registered person. The fresh decision must be a speaking, reasoned determination that addresses the reply and the merits of restoration. en-us Thu, 01 Oct 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800500 GST registration cancellation cannot be sustained where the registered person's acknowledged reply to the show-cause notice is not considered. Proceeding on the erroneous basis that no reply was filed demonstrates non-application of mind and renders both the notice and cancellation decision defective. Restoration of registration must be reconsidered by the competent authority after hearing the registered person. The fresh decision must be a speaking, reasoned determination that addresses the reply and the merits of restoration. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800500