https://www.taxtmi.com/caselaws?id=401467 GST registration cancellation can be sustained only on statutory grounds, and revocation must follow the prescribed procedure, including filing pending returns and clearing dues. On the record, the assessee had complied, and the Department itself confirmed filing of GSTR-3B returns up to November 2019 with no outstanding tax liability for that period. The cancellation and rejection of revocation were therefore found arbitrary because the authorities failed to verify their own records and proceeded on an unsustainable view that the facts could not be checked at that stage. The cancellation and appellate orders were set aside, and revocation of registration was directed to be allowed. en-us Tue, 24 Nov 2020 00:00:00 +0530 Fri, 21 Mar 2025 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401467 GST registration cancellation can be sustained only on statutory grounds, and revocation must follow the prescribed procedure, including filing pending returns and clearing dues. On the record, the assessee had complied, and the Department itself confirmed filing of GSTR-3B returns up to November 2019 with no outstanding tax liability for that period. The cancellation and rejection of revocation were therefore found arbitrary because the authorities failed to verify their own records and proceeded on an unsustainable view that the facts could not be checked at that stage. The cancellation and appellate orders were set aside, and revocation of registration was directed to be allowed. Case-Laws GST Tue, 24 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401467