GST Registration cannot be cancelled by Infraction of Rule 25 of CGST

Balaji Enterprises Vs Principal Additional Director General, Directorate General of GST Intelligence & Ors. (Delhi High Court) A perusal of the SCN would reveal, that there is next to nothing stated, as to the reason why the concerned authority proposed the cancellation of registration. As a matter of fact, the concerned authority, ironically, put the onus on the petitioner to demonstrate that registration has been obtained by fraud, willful misstatement statement or suppression of facts. We would have thought, that in the first instance, the concerned authority would have adverted to some...