GST – Denial of Revocation of Cancellation of Registration Affects Right to Carry on Trade And Commerce To A Citizen Registration is the basic statutory requirement under GST to carry on business and trade. Consequent to COVID Pandemic situations in the last few years across the country, which resulted in the disruption to the business communities. Most of the taxpayers / traders lost their business and their registration were cancelled by the department on the ground of non-filing of returns for more than Six months. In the present scenario the litigation of cancellation of GST registration is the burning issues across the country. It is observed that most of the High Courts are loaded with the litigations on restoration of GST registration of the taxpayers.
Source Taxguru
