GST Registration Cancellation Set Aside Due to Non-Consideration of Illness Reason: Bombay HC

G.B. Traders Vs Union of India & Ors. (Bombay High Court) The petition was filed under Article 226 of the Constitution of India challenging two orders dated 22 August 2024 and 10 October 2024, by which the petitioner’s Goods and Services Tax (GST) registration was cancelled and the subsequent application for revocation was rejected. The petitioner, a proprietary concern engaged in aggregating used plastic PET bottles for recycling, had obtained GST registration effective from 16 March 2023 and was regularly discharging tax obligations. The business became non-operational in March 2024 du...