{"id":76300,"date":"2026-08-05T08:48:02","date_gmt":"2026-08-05T08:48:02","guid":{"rendered":""},"modified":"2026-08-05T08:48:02","modified_gmt":"2026-08-05T08:48:02","slug":"reasoned-gst-registration-cancellation-orders-and-a-hearing-are-mandatory-unreasoned-ex-parte-action-requires-fresh-adjudication","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76300","title":{"rendered":"Reasoned GST registration cancellation orders and a hearing are mandatory; unreasoned ex parte action requires fresh adjudication."},"content":{"rendered":"<p>Reasoned GST registration cancellation orders and a hearing are mandatory; unreasoned ex parte action requires fresh adjudication.<br \/>Case-Laws<br \/>GST<br \/>GST registration cancellation requires a reasoned quasi-judicial order that shows application of mind and complies with Article 14 where it adversely affects the right to carry on business. An unreasoned ex parte cancellation order issued without an opportunity of hearing is unsustainable. The High Court quashed the cancellation and appellate orders, permitted a reply to the show-cause notice, and directed fresh adjudication after hearing the parties and considering the defence.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=102396\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reasoned GST registration cancellation orders and a hearing are mandatory; unreasoned ex parte action requires fresh adjudication.Case-LawsGSTGST registration cancellation requires a reasoned quasi-judicial order that shows application of mind and comp&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76300","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76300","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76300"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76300\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}