GST registration cancellation for non-deposit of input tax credit is unjustified where returns are regularly filed; recovery procedures apply.
Case-Laws
GST
Non-deposit of input tax credit should be addressed through recovery under Sections 73 and 74 of the CGST Act, 2017, rather than cancellation of GST registration. Where returns have been regularly filed, cancellation on that basis is unjustified and does not follow the prescribed legal procedure. Revocation of the cancellation is to be allowed in accordance with law. A show-cause notice may still be issued for any other violation, following the prescribed procedure.
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