Court Rules GST Registration Cancellation Ineffective; Stresses Importance of Integration for Compliance and Revenue Collection.

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....Cancellation of GST registration of petitioner - no useful purpose will be served by keeping the dealers/assessees outside the bounds of GST Act as they will continue to carry on the business. - The denial of an opportunity either file an appeal or to revoke the cancellation of registration was held to be a defeating move as the dealer/assessee will still continue to do business and if they are not brought into the mere scheme, the revenue will be the looser. - HC....