GST Appeal on Registration Cancellation Rejected without Reasons: Allahabad HC sets aside Order, says Quasi-Judicial Orders Must Be Reasoned

The Allahabad High Court set aside a GST appeal rejection order on registration cancellation that was passed "without reasons," reiterating that "quasi-judicial orders must be reasoned." The court emphasized that any order passed by a quasi-judicial authority, especially one impacting a taxpayer's registration, must be a speaking order, containing clear and adequate reasons for the decision. The absence of such reasons renders the order unsustainable in law, violating principles of natural justice and allowing for arbitrary decision-making.