https://www.taxtmi.com/caselaws?id=449855 The HC set aside the cancellation of petitioner's GST registration by tax authorities. Authorities cancelled registration citing non-maintenance of stock at registered premises and concluded no business was conducted there. The petitioner had filed returns for 2021-22 and 2022-23 disclosing substantial business activities. HC held that mere absence of stock at business premises cannot justify cancellation as no law mandates continuous stock retention. Authorities failed to properly examine filed returns and discharge their duties. The cancellation orders were deemed illegal and arbitrary, violating fundamental right to conduct lawful business. en-us Fri, 16 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449855 The HC set aside the cancellation of petitioner's GST registration by tax authorities. Authorities cancelled registration citing non-maintenance of stock at registered premises and concluded no business was conducted there. The petitioner had filed returns for 2021-22 and 2022-23 disclosing substantial business activities. HC held that mere absence of stock at business premises cannot justify cancellation as no law mandates continuous stock retention. Authorities failed to properly examine filed returns and discharge their duties. The cancellation orders were deemed illegal and arbitrary, violating fundamental right to conduct lawful business. Case-Laws GST Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449855