High Court rules GST registration can't be canceled arbitrarily. Reasons required for cancellation under GST Act.
Case-Laws
GST
The High Court addressed the cancellation of GST registration due to failure to file returns for over six months u/s 29 of the GST Act. The court held that cancellation must be supported by reasons. The lack of reasons provided by the authority and the petitioner's subsequent payment of arrears led the court to deem the cancellation arbitrary and violative of t
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