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    Rebuttable presumptions for seized records cannot attribute company cash receipts to an individual without independent supporting evidence.
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Cancellation of the petitioner's GSTN Registration - The object...

Court Criticizes Harsh GSTN Cancellation Process; Urges Rule Relaxation and Better Communication for Small Traders' Benefit.

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GST October 20, 2023 Case Laws HC
Cancellation of the petitioner's GSTN Registration - The object of any Government is to promote the trade and not to curtail the same. The method which is adopted by the department as on today is like strangulating the neck of the small scale entrepreneurs. The cancellation of registration certainly amounts to a capital punishment so for as the traders are concerned. If they are not filing an appeal within the statutory period, then his entire business comes to stance - the department of GST has to think of the consequences and relax the rules and also find the modalities of conveying the show cause notice by way of SMS and also in the regional languages. This court expects the department of GST to take appropriate action by amending the relevant provisions considering the consequences on traders. - HC

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Acts Income Tax