GST Registration cannot be Cancelled if Conditions u/s 29(2) are not Violated or Specific findings are not

The Allahabad High Court ruled that GST registration cannot be canceled unless the conditions under Section 29(2) of the CGST Act are violated, and specific findings are recorded. The case concerned the cancellation of a taxpayer’s GST registration, where the authorities did not substantiate their decision with adequate reasons. The court emphasized that the cancellation of registration is a serious step and must be based on clear findings of non-compliance with GST provisions. The ruling serves as a reminder that cancellation decisions must be based on sound legal grounds and documented evidence, ensuring fairness in the administrative process under the GST framework.