Cancellation of GST registration for non-submission of NOC by landowner not justified

Crystal Beverages Vs Superintendent (Punjab and Haryana High Court) Punjab and Haryana High Court held that cancellation of GST registration for entire places of business for non-submission of NOC by landowner of additional place of business is complete non-application of mind. Accordingly, cancellation of GST registration not justified. Facts- The petitioner company obtained GST registration for its principal place of business on 11.07.2017 under the Central Goods and Services Tax Act, 2017. Vide order dated 10.02.2019, the registration was amended to incorporate additional place of business ...