GST Registration cannot be cancelled Based on HSN/SAC Code Without Rule 21 Compliance

Ups Scs India Private Limited Vs Additional Commissioner Grade 2 And Another (Allahabad High Court) Allahabad High Court held that cancellation of GST registration without following condition prescribed under Rule 21 of GST Rules merely on the bass of reflection of HSN/SAC Code in registration application is not sustainable. Accordingly, order cancelling GST registration quashed. Facts- The petitioner is a private limited company having separate GST registrations of its two business verticals in India. On 25.8.2023, a show cause notice was issued to the petitioner in Form GST REG -17 under Rul...