Order cancelling GST registration passed without assigning reason is non-speaking order

Om Trading Vs State of Gujarat (Gujarat High Court) Gujarat High Court held that order for cancellation of registration passed without assigning any reason is a non-speaking order and hence liable to be set aside. Facts- The petitioners are engaged in the business of trading in base oil and they are duly registered under the Goods and Services Tax Act, 2017. Respondent no.2 – authority uploaded Show-cause notice on the GST portal proposing to cancel their registration certificate under the Act by simply stating that the registration was obtained by means of fraud, willful misstatement or...