GST registration Cancellation vide deficient SCN unsustainable

Turret Industrial Security Pvt. Ltd Vs Union of India (Jharkhand High Court) Petitioner has sought quashing of the ex parte order of cancellation of GST registration of the petitioner, on the ground that no opportunity was given to the petitioner. The GST registration has been cancelled on the ground of failure to file six monthly returns from August, 2019 to January, 2020 by the petitioner within the prescribed time limit. According to the petitioner, it had filed GSTR–I return for the period in question, but could not file GSTR-3B returns due to non-payment of the outstanding dues from its...