https://www.taxtmi.com/article/detailed?id=10347 Section 29 authorises cancellation or suspension of GST registration for discontinuance, change in business constitution, loss of liability, or fraud, with the requirement that the proper officer afford an opportunity of being heard. Case law stresses that cancellation for non filing or non payment permits revival on compliance with filing, payment of tax, interest, and penalties, subject to restriction and departmental scrutiny of Input Tax Credit, and that procedural defects (ex parte service, non speaking orders) invalidate cancellation. en-us Mon, 11 Apr 2022 13:17:02 +0530 Mon, 11 Apr 2022 13:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10347 Section 29 authorises cancellation or suspension of GST registration for discontinuance, change in business constitution, loss of liability, or fraud, with the requirement that the proper officer afford an opportunity of being heard. Case law stresses that cancellation for non filing or non payment permits revival on compliance with filing, payment of tax, interest, and penalties, subject to restriction and departmental scrutiny of Input Tax Credit, and that procedural defects (ex parte service, non speaking orders) invalidate cancellation. Articles Goods and Services Tax - GST Mon, 11 Apr 2022 13:17:02 +0530 https://www.taxtmi.com/article/detailed?id=10347