An order cancelling GST registration under Section 29(2)(c) of the CGST Act read with Rule 22 and Form GST REG-19 must record specific reasons, and a cryptic non-speaking cancellation order, even where no reply to the show cause notice was filed, is liable to be set aside with liberty to the assessee to reply or file pending returns and pay dues under the proviso to Rule 22(4) – Nijumoni Gogoi Vs. Union of India and Ors. – Gauhati High Court