Cancellation of GST registration based on direction of authorities of other statute is unsustainable

Vidya Coal Depot Vs Additional Commissioner Grade (Allahabad High Court) Allahabad High Court held that cancellation of GST registration based on direction of TTZ authorities constituted by Ministry of Environment and Forest, Government of India unjustifiable. Cancellation of GST registration has to be in accordance with section 29 read with rule 21 of GST Rules and no aid can be taken by any other statute. Facts- Smt. Vidya Devi is the proprietor of the petitioner firm carrying the business of purchase and sale of coal on retail basis for which the GSTIN was granted. Since the petitioner̵...