GST Registration cannot be cancelled for Non-filing of Return when there is no Dubious Process to Evade Tax: Calcutta HC

The Calcutta High Court ruled that GST registration cannot be canceled solely due to the non-filing of returns if there is no evidence of a dubious process to evade tax. The court emphasized that the cancellation of GST registration is a severe penalty that should only be applied in cases of deliberate tax evasion or fraudulent activities. This judgment protects taxpayers from harsh penalties for procedural lapses, provided there is no intent to evade taxes, reinforcing the importance of fairness in tax administration.