Cancellation of GST Registration under Section 29(2)(c) Requires Following Rule 22 Procedures and Natural Justice

Cancellation of GST Registration under Section 29(2)(c) Requires Following Rule 22 Procedures and Natural JusticeCase-LawsGSTThe HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six continuous months must

Cancellation of GST Registration under Section 29(2)(c) Requires Following Rule 22 Procedures and Natural Justice
Case-Laws
GST
The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six continuous months must adhere to the procedural safeguards under Rule 22 of the CGST Rules, 2017. The petitioner's registration was cancelled without reasons, violating natural justice. The Court observed that if the petitioner, upon receiving a show cause

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