GST Registration Cancelled due to Non Filing of Returns: Calcutta HC Directs to Restore Cancellation in Absence of Dubious Act

The Calcutta High Court has directed the restoration of a taxpayer's canceled GST registration due to non-filing of returns, in the absence of any dubious act or fraudulent intent on the part of the taxpayer. This decision highlights the importance of proportionality in administrative actions and the need for authorities to consider the intent and circumstances of non-compliance before imposing severe penalties. The ruling is a reminder of the importance of fairness in tax administration and the judiciary's role in ensuring that penalties are not disproportionate to the offense.