https://www.taxtmi.com/article/detailed?id=14960 Arbitrary cancellation of GST registration engages the constitutional protection of the right to carry on any occupation, trade or business and therefore requires tax authorities to act with proportionality, provide clear recorded reasons, and observe principles of natural justice. Courts have set aside cancellations imposed as disproportionate penalties, lacking specific findings, or issued without meaningful notice and hearing, emphasizing that cancellation is an extreme regulatory measure that must be justified and subject to judicial scrutiny. en-us Thu, 14 Aug 2025 08:27:50 +0530 Thu, 14 Aug 2025 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14960 Arbitrary cancellation of GST registration engages the constitutional protection of the right to carry on any occupation, trade or business and therefore requires tax authorities to act with proportionality, provide clear recorded reasons, and observe principles of natural justice. Courts have set aside cancellations imposed as disproportionate penalties, lacking specific findings, or issued without meaningful notice and hearing, emphasizing that cancellation is an extreme regulatory measure that must be justified and subject to judicial scrutiny. Articles Goods and Services Tax - GST Thu, 14 Aug 2025 08:27:50 +0530 https://www.taxtmi.com/article/detailed?id=14960