Cancellation of GST Registration cannot be revoked due to disputes over undivided property

Parveez Ahmad Baba Vs Union Territory of JK and others (Jammu & Kashmir High Court) The Hon’ble Jammu and Kashmir & Ladakh High Court (“J&K & L HC”) in the case of Perveez Ahmad Baba v. Union Territory of JK, [LPA No. 197/2022] held that, the Goods and Services Tax (“GST”) Registration once issued to the assessee and later cancelled upon request can’t be revoked merely on the basis of disputes with brother of the applicant, over undivided property. Facts: Mr. Perveez Ahmed Baba (“the Appellant”) running Samci Restaurant, whose licences was cancelled by the Assis...