https://www.taxtmi.com/caselaws?id=759241 Rule 86B was treated as an insufficient basis for cancelling GST registration where the tax liability had already been discharged and no revenue loss was shown, making the cancellation disproportionate and lacking a proper statutory foundation. Cancellation based on Rule 21(b) and Rule 21(e) on the strength of a prima facie investigation was also found unsustainable, because such a drastic civil consequence required a completed inquiry and could not stand as arbitrary or unreasonable action under Article 14. The impugned cancellation order was set aside and GST registration was directed to be restored. en-us Fri, 20 Sep 2024 00:00:00 +0530 Mon, 01 Jun 2026 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759241 Rule 86B was treated as an insufficient basis for cancelling GST registration where the tax liability had already been discharged and no revenue loss was shown, making the cancellation disproportionate and lacking a proper statutory foundation. Cancellation based on Rule 21(b) and Rule 21(e) on the strength of a prima facie investigation was also found unsustainable, because such a drastic civil consequence required a completed inquiry and could not stand as arbitrary or unreasonable action under Article 14. The impugned cancellation order was set aside and GST registration was directed to be restored. Case-Laws GST Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759241