2023 (6) TMI 1054 - GUJARAT HIGH COURT

Cancellation of GST registration of petitioner - non-speaking order - HELD THAT:- In the present case, the respondent authority has not disputed the fact that while issuing Show-cause notice for cancellation of Registration, necessary documents were not supplied and the notice is cryptic. Therefore, it was not possible for the petitioners to give reply to the said Show-cause notice. It is not in dispute that while passing the impugned order for cancellation of registration, the respondent authority has not assigned any reason and thus, the order passed by the respondent authority is not a speaking order - both Show-cause notice dated 24.11.2021 as well as the order dated 13.12.2021 deserve to be quashed and set aside.

Petition allowed.