GST Registration Cancellation Requires Specific Grounds: Allahabad HC

Shree Shyamji Traders Vs State of U.P. And 3 Others (Allahabad High Court) In the case of Shree Shyamji Traders vs. State of U.P. and Others, the Allahabad High Court addressed the cancellation of GST registration, emphasizing the need for compliance with the procedural and substantive requirements outlined in Section 29(2) of the GST Act. The petitioner, engaged in the business of iron and steel scrap, faced cancellation of GST registration after a survey revealed no business activity at the registered address. The cancellation order lacked specific reasons, and the subsequent revocation appl...