GST registration cancellation and revocation: procedural fairness required; registration restored where no outstanding tax liability.

GST registration cancellation and revocation: procedural fairness required; registration restored where no outstanding tax liability.Case-LawsGSTCancellation of GST registration carries civil consequences and cannot be validly ordered without affording th

GST registration cancellation and revocation: procedural fairness required; registration restored where no outstanding tax liability.
Case-Laws
GST
Cancellation of GST registration carries civil consequences and cannot be validly ordered without affording the registrant an opportunity of being heard; failure to comply with the proviso to the cancellation provision renders the cancellation void ab initio, and the authority must follow prescribed procedure. Revocation powers under the law

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