TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of This is a case involving the cancellation of a petitioner's GST registration by the respondent authorities. The court held that Section 16(2)(c) and Rule 86B of the GST Rules, which were relied upon for cancellation, lack statutory backing under the GST Act and are ultra vires. The cancellation of registration was deemed a disproportionate punishment, and the court found it arbitrary, unreasonable, and violative of Article 14 of the Constitution. The court set aside the impugned order canceling the petitioner's GST registration and directed the respondents to restore the registration forthwith. The court criticized the respondents for canceling the registration based on a prima facie investigation without completing the investigation. Overall, the court allowed the writ petition and provided relief to the petitioner against the cancellation of GST registration.
TaxTMI 
TaxTMI 
