2026-VIL-565-GAU
  1. Home
  2. 2026-VIL-565-GAU

SGST High Court Cases

GST - Requirement to Record Reasons in Registration Cancellation Orders – Notice for cancellation of Registration for failure to furnish returns for a continuous period of six months - The cancellation order did not assign any specific reasons and merely states "Others" in the prescribed Form GST REG-19 – Whether an order cancelling GST registration under Section 29(2)(c) of the CGST Act, 2017 and Rule 22(3) of the CGST Rules, 2017 can be passed without recording specific reasons – HELD – The Form GST REG-19 itself mandates that specific reasons must be assigned for cancellation of GST registration. An order is termed speaking when it expressly states the reasons for the decision, whereas a non-speaking order does not provide a clear reason for its decision. The obligation to record reasons stems from the principles of natural justice and fair play, which are inherent in statutory adjudication. Recording of reasons is demonstrative of conscious application of mind by the adjudicating authority and serves as a check against arbitrary action - When a statute or rules prescribe the recording of reasons in a decision, the absence of such reasons constitutes violation of the statutory prescription and renders the order illegal. The fact that the petitioner failed to submit a reply to the SCN or appear before the Proper Officer does not absolve the officer from the obligation of passing a speaking order - The impugned cancellation order is set aside and quashed, and the matter is reverted to the stage of issuance of the Show Cause Notice – The writ petition is disposed of
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GST Recent Updates: GSTAT, EWB...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?