https://www.taxtmi.com/highlights?id=72500 Cancellation of GST registration of petitioner - allegation of not maintaining the sale register - It is a matter of common knowledge that under the GST Act, A/c book are to be maintained by every person. There is no finding at any stage to show that A/c book were not maintained by the petitioner. In absence of such finding, no violation of section/rule of UPGST Act/UPGST Rule can be made out against the petitioner. - Once, there is no violation of Section 29 read with rule 21, any action taken for cancellation of registration cannot sustain in the eye of law. - HC en-us Wed, 11 Oct 2023 13:09:44 +0530 Wed, 11 Oct 2023 13:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72500 Cancellation of GST registration of petitioner - allegation of not maintaining the sale register - It is a matter of common knowledge that under the GST Act, A/c book are to be maintained by every person. There is no finding at any stage to show that A/c book were not maintained by the petitioner. In absence of such finding, no violation of section/rule of UPGST Act/UPGST Rule can be made out against the petitioner. - Once, there is no violation of Section 29 read with rule 21, any action taken for cancellation of registration cannot sustain in the eye of law. - HC Highlights GST Wed, 11 Oct 2023 13:09:44 +0530 https://www.taxtmi.com/highlights?id=72500