Cancellation of GST Registration Set Aside for Non-Compliance with Rule 22(4) of CGST Rules, 2017

Cancellation of GST Registration Set Aside for Non-Compliance with Rule 22(4) of CGST Rules, 2017Case-LawsGSTThe HC set aside the cancellation of the petitioner’s GST registration under Section 29(2)(c) of the CGST Act due to non-assignment of reasons and

Cancellation of GST Registration Set Aside for Non-Compliance with Rule 22(4) of CGST Rules, 2017
Case-Laws
GST
The HC set aside the cancellation of the petitioner's GST registration under Section 29(2)(c) of the CGST Act due to non-assignment of reasons and violation of natural justice. The court held that cancellation for non-filing of returns over six months must comply with the procedural safeguards under Rule 22(4) of the CGST Rules, 2017. Since the petitioner expressed willingness

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