Case Law Analysis
|Gauhati High Court
Natural Justice in GST Registration Cancellation | Non-Filing Due to Personal Hardship Not Grounds for Automatic Cancellation : Gauhati HC
Gauhati High Court rules that GST registration cancellation for non-filing of returns must consider personal hardship, directing reinstatement upon compliance with pending filings and dues. The judgment reinforces that administrative actions under the CGST Act must be proportionate and just, protecting taxpayers from arbitrary cancellations.