Cancellation of GST registration for non-compliance of some procedural requirements not justifiable

Dinesh Biswas Vs  State of West Bengal & Ors. (Calcutta High Court) Calcutta High Court held that cancellation of GST registration for non-compliance of some procedural requirements is not justified. Accordingly, order cancelling GST registration set aside and petitioner directed to file return for entire period of default. Facts- The present writ petition is filed by the petitioner challenging impugned cancellation of GST registration. Notably, initially there was a show cause notice issued upon the petitioner and no reply was submitted by the petitioner in response to the said show caus...