Karnataka High Court Clarifies Proper Procedure for GST Registration Cancellation Under Rule 22(1) and Quashes Orders Issued Without Valid ‘Reasons to Believe’
The Karnataka High Court has held that cancellation of GST registration under Section 29 of the CGST Act must strictly comply with Rule 22(1) of the GST Rules, requiring a properly reasoned show cause notice. The Court quashed cancellation orders based on defective reports and restored proceedings to allow the petitioners to respond with supporting documents.
