Cancellation of Registration must be Reasonable and not Arbitrary u/s 29(2) of GST Act: Delhi HC sets aside Order [Read Order]

According to Section 29(2) of the GST Act, the proper officer can cancel registration from a date deemed fit, but this decision must be reasoned and not arbitrary
By Ashkar Tovarishch - On July 29, 2024 2:43 pm - 2 mins read
GST Act - Delhi HC - GST registration - Goods and Services Tax - Section 29(2) of the Goods and Services Tax - taxscan

The Delhi High Court emphasised that the cancellation of GST registration must be reasonable and not arbitrary under Section 29(2) of the Goods and Services Tax (GST) Act. The court set aside an order cancelling the GST registration of M/s. Elasto Rubber Pvt Ltd, remanding the matter to the Appellate Authority for a fresh decision…

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