https://www.taxtmi.com/caselaws?id=311779 GST registration cancellation without reasons was treated as inconsistent with the statutory scheme, which is aimed at facilitating compliance and tax collection rather than permanently excluding taxpayers. The court relied on earlier relief in similar matters, the relaxation reflected in Notification No. 52/2020-Central Tax dated 24.06.2020, and the consequences under Section 47 of the CGST Act, 2017 to support a restorative approach. It also noted that a construction permanently barring revival of registration would sit uneasily with Articles 14, 19(1)(g) and 21 of the Constitution. The cancellation order was therefore liable to be set aside and registration restored. en-us Thu, 19 Oct 2023 00:00:00 +0530 Mon, 21 Apr 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311779 GST registration cancellation without reasons was treated as inconsistent with the statutory scheme, which is aimed at facilitating compliance and tax collection rather than permanently excluding taxpayers. The court relied on earlier relief in similar matters, the relaxation reflected in Notification No. 52/2020-Central Tax dated 24.06.2020, and the consequences under Section 47 of the CGST Act, 2017 to support a restorative approach. It also noted that a construction permanently barring revival of registration would sit uneasily with Articles 14, 19(1)(g) and 21 of the Constitution. The cancellation order was therefore liable to be set aside and registration restored. Case-Laws GST Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311779