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Order for Cancellation of GST Registration without explaining reasons for cancellation, quashed by High court.

High court held that the order is non-speaking and cryptic in nature. It also violated Principles of natural justice and the order needs to be quashed as it entails penal and pecuniary consequences.


Petitioner has prayed for the following relief:

For directing the respondents to restore the GST registration of the petitioner with immediate effect as the petitioner is ready to furnish the returns of earlier years within 1 months of the order of this Hon'ble Court.

Vide order dated 12.09.2019, the Joint Commissioner of State Tax has cancelled the petitioner’s registration. The order is extracted as under:-


It cannot be disputed that with the passing of the said order, petitioner is liable to both civil and penal consequences. To say the least, the authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. Not only the order is non-speaking, but cryptic in nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences.

Hence, for all the aforesaid reasons, the order dated 12/09/2019 passed by the Joint Commissioner of State Tax is quashed with the petitioner’s registration restored.

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Jan 19, 2023


Dipak j parmar
By: Dipak J Parmar | Dt: Jan 20, 2023

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