Gauhati HC Quashes GST Registration Cancellation Due to Non-Speaking Order - SAG Infotech Official Tax Blog

The Gauhati High Court has set aside an order cancelling a taxpayer’s GST registration, holding that a non-speaking, cryptic order issued without reasons cannot withstand judicial scrutiny. The Court observed that even if a taxpayer fails to respond to a show-cause notice, the GST officer is still under a statutory obligation to pass a reasoned and speaking order. Merely cancelling a registration…