GST Registration cannot be cancelled by merely describing Firm as Bogus: Allahabad HC

Star Metal Company Vs Additional Commissioner Grade (Allahabad High Court) Allahabad High Court has ruled that the cancellation of GST registration cannot be solely based on labeling a firm as bogus. The court quashed the orders passed by the authorities that canceled the petitioner’s GST registration and rejected their revocation application. The court stated that cancellation of registration should be supported by valid grounds as specified in Section 29(2) of the GST Act and that the petitioner should have been given an opportunity to be heard. The respondent authority is given the op...