https://www.taxtmi.com/highlights?id=72729 Cancellation of GST registration of petitioner - no useful purpose will be served by keeping the dealers/assessees outside the bounds of GST Act as they will continue to carry on the business. - The denial of an opportunity either file an appeal or to revoke the cancellation of registration was held to be a defeating move as the dealer/assessee will still continue to do business and if they are not brought into the mere scheme, the revenue will be the looser. - HC en-us Wed, 25 Oct 2023 13:35:10 +0530 Thu, 26 Oct 2023 15:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72729 Cancellation of GST registration of petitioner - no useful purpose will be served by keeping the dealers/assessees outside the bounds of GST Act as they will continue to carry on the business. - The denial of an opportunity either file an appeal or to revoke the cancellation of registration was held to be a defeating move as the dealer/assessee will still continue to do business and if they are not brought into the mere scheme, the revenue will be the looser. - HC Highlights GST Wed, 25 Oct 2023 13:35:10 +0530 https://www.taxtmi.com/highlights?id=72729