Cancellation of GST Registration Counter-productive to Revenue: Calcutta HC orders Revival of Registration on Payment of all Dues

The Calcutta High Court has ruled that the "cancellation of GST registration is counter-productive to revenue" and has ordered the revival of the registration on the payment of all dues. The court's decision provides a significant victory for the taxpayer. The ruling reinforces the principle that the purpose of a tax law is to collect tax and not to shut down a business.