Court Rules Tax Discrepancies Not Grounds to Cancel GST Registration; Legal Procedures Must Be Followed for Assessment.

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....Cancellation of GST registration - Insofar as the discrepancies in the tax returns and tax liability is are concerned, that too cannot be a ground for cancellation of the petitioner’s GST registration. The authorities have to proceed in accordance with law in assessing the correct liability, in the event there is any ground to believe that the taxpayer has not truly disclosed the same. - HC....