Allahabad HC Quashes GST Cancellation Order Due to Misunderstanding of Taxpayer Status

Sky Associates Vs State of U.P. and Another (Allahabad High Court)

Allahabad High Court recently addressed the case of Sky Associates vs. State of Uttar Pradesh regarding the cancellation of the petitioner’s GST registration. The petitioner, registered under the Goods and Services Tax Act, 2017 (GST Act) under the Composition Scheme, challenged the order passed on March 15, 2024, which canceled its GST registration. The cancellation was based on the petitioner’s failure to file returns for six consecutive months. However, the petitioner argued that, as a Composition Sc

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