Order cancelling GST registration without referring to reason for non-filing GSTR-3B return is not a speaking order

Raj Kishore Engineering Construction (P) Ltd. Vs Joint Commissioner (Madras High Court) Madras High Court held that the Appellate Authority should have gone into the reasons adduced by the writ petitioner for non-filing of GSTR-3B return. In absence of the same, the impugned order cancelling GST registration set aside and matter remanded back to Appellate Authority for examination. Facts- The writ petitioner could not file GSTR-3B for the period from March 2020 to December 2020 (10 months) and therefore, could not pay the applicable tax liability; that the AO issued a notice alleging default b...