#CGST Rules

Gauhati HC sets aside a GST registration cancellation order for lacking reasoned justification, reinforcing that Rule 22 CGST Rules mandates speaking orders even in default cases. The ruling underscores that natural justice principles apply to administrative actions under tax laws, ensuring taxpayers receive clear grounds for adverse decisions.

Gauhati High Court holds that GST registration cancelled for non-filing of returns may be restored if taxpayer files pending returns and pays dues under proviso to Rule 22(4) of CGST Rules.

High Court of Telangana holds that unsigned GST assessment orders and show cause notices are void ab initio for non-compliance with Rule 26(3) of CGST Rules, 2017.