Court Upholds GST Registration Cancellation; Clarifies Distinction Between Cancellation and Recovery Under CGST Act Sections 29(2)(a) and 30.

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....Revocation of cancelled petitioner's GST registration - The cancellation of registration in the instant case is under Section 29(2)(a) of the CGST Act and the order rejecting the application for revocation of cancellation is passed under Section 30 of the CGST Act. The recovery and cancellation are two separate actions and it is not a pre-requisite to decide the liability of payment of the petitioner under the CGST Act to cancel its registration. - the order dated 10.07.2020 is a reasoned order and the same cannot be held as without jurisdiction and in violation of any principles of natural justice. - HC....