Gauhati High Court Holds GST Registration Cancellation Orders Must Be Speaking Orders with Recorded Reasons Under CGST Act
The Gauhati High Court has ruled that cancellation of GST registration under the CGST Act must be supported by a speaking order, with the Proper Officer expressly recording reasons for cancellation. The Court set aside a non-speaking cancellation order, emphasizing the statutory and natural justice requirement to provide reasons, even if the assessee fails to respond to a show cause notice.
