https://www.taxtmi.com/caselaws?id=759241 HP HC set aside GST registration cancellation order and directed restoration of petitioner's registration. Court held that cancellation based on Rule 86B violation was disproportionate punishment since petitioner's tax liability was discharged and no prejudice caused to revenue. Court found cancellation based on prima facie investigation without completion shocking and arbitrary, violating Article 14. Respondents failed to justify drastic penalty when proportionate alternatives existed. Registration ordered to be restored forthwith. en-us Fri, 20 Sep 2024 00:00:00 +0530 Thu, 26 Sep 2024 08:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759241 HP HC set aside GST registration cancellation order and directed restoration of petitioner's registration. Court held that cancellation based on Rule 86B violation was disproportionate punishment since petitioner's tax liability was discharged and no prejudice caused to revenue. Court found cancellation based on prima facie investigation without completion shocking and arbitrary, violating Article 14. Respondents failed to justify drastic penalty when proportionate alternatives existed. Registration ordered to be restored forthwith. Case-Laws GST Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759241