The ruling in brief
Where registration of petitioner providing vehicles on hire was cancelled for non-filing of returns based on a show-cause notice lacking details of default period and an order devoid of specific reasons, such non-speaking cancellation order violated statutory mandate and natural justice, warranting quashing and remand for fresh consideration, as adverse civil consequences necessitate reasoned decision
Provisions considered
Section 29 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 - Rule 22 of Central Goods and Services Tax Rules, 2017/Assam Goods and Services Tax Rules, 2017
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