GST Registration can’t be Cancelled on Mere Whims & Fancies of Proper Officer

Ram Krishna Garg Supplier Vs State of U.P (Allahabad High Court) Cancellation of registration has most serious civil consequences. While Section 29(1) of the Act provides for specific grounds for cancellation with effect from the date of occurrence of certain events, sub-section (2) provides for harsher consequences including cancellation of registration with retrospective date. GST registration may not be cancelled on mere whims and fancies of the Proper Officer. It may be cancelled under sub­section (2) of Section 29 of the Act, if the registered person contravenes any provision of the Act ...