GST officer can suspend registration during pendency of proceedings relating to cancellation of registration

Kans Wedding Centre Vs Commissioner Of Commercial Taxes (Kerala High Court) in the event the registered persons fail to file returns for a continuous period of six months, the proper officer can cancel the registration, but that has to be done by granting opportunity of hearing to the registered person. Rule 22 of the GST and ST Rules 2017 deals with procedure for cancellation of registration and as per requirement of this Rule, the registered person is required to be issued with a show-cause notice requiring him to show-cause as to why the registration shall not be canceled. Section 29 of the...