GST registration cancellation without determination of amount payable is unsustainable

Devi Products Vs State of Gujarat (Gujarat High Court) Gujarat High Court held that order of cancellation of GST Registration passed without determination of the amount which is to be paid by the petitioner-assessee is unsustainable and liable to be quashed. Facts- Petitioner is sole proprietor engaged in the business of trading of article brass and was registered with the Gujarat Value Added Tax under the Gujarat Value Added Tax, 2003 and Central Sales Tax Act, 1956. He got his registration with effect from 01.07.2017 by virtue of Section 139 of the GST Act. According to petitioner, till June...