The Hon’ble Gauhati High Court in the case of Nijumoni Gogoi v. Union of India & Ors. [WP(C) No. 2383 of 2026 dated May 11, 2026] set aside the order passed by the Proper Officer cancelling the GST registration of the Assessee on the ground that the impugned order was a non-speaking, cryptic order which failed to disclose any reason for cancellation and was passed in violation of the principles of natural justice. The Hon’ble Court held that recording of reasons is an essential safeguard against arbitrary exercise of statutory power and the obligation to assign reasons in Form GST REG-19 is not dispensed with merely because the Assessee fails to reply to the Show Cause Notice or fails to appear for personal hearing.
