https://www.taxtmi.com/highlights?id=78991 The High Court addressed the cancellation of GST registration due to failure to file returns for over six months u/s 29 of the GST Act. The court held that cancellation must be supported by reasons. The lack of reasons provided by the authority and the petitioner's subsequent payment of arrears led the court to deem the cancellation arbitrary and violative of the right to carry on business under Article 19(1)(g) of the Constitution. As a result, the court quashed the order canceling the registration, allowing the petitioner's petition. en-us Mon, 01 Jul 2024 08:32:51 +0530 Mon, 01 Jul 2024 08:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78991 The High Court addressed the cancellation of GST registration due to failure to file returns for over six months u/s 29 of the GST Act. The court held that cancellation must be supported by reasons. The lack of reasons provided by the authority and the petitioner's subsequent payment of arrears led the court to deem the cancellation arbitrary and violative of the right to carry on business under Article 19(1)(g) of the Constitution. As a result, the court quashed the order canceling the registration, allowing the petitioner's petition. Highlights GST Mon, 01 Jul 2024 08:32:51 +0530 https://www.taxtmi.com/highlights?id=78991