GST registration cannot be cancelled on mere HO direction without assigning any reason

S.B. Traders Vs The Superintendent (Telangana High Court) GST registration could not be cancelled on the basis of direction of Head Office (HO) without assigning any reason The Hon’ble Telangana High Court in M/s S.B. Traders. v. The Superintendent [W.P. Nos. 39498 & 39502 of 2022 dated October 28, 2022] set aside the orders passed by the Revenue Department cancelling Goods and Services Tax (“GST”) Registrations of the assessee. Held that, no GST registration could be suspended or cancelled on basis of Head Office directions without assigning any reason. Facts: M/s S.B. Traders (“t...