Suspension/cancellation of GST Registration: Is this the new harassing tool that defies all established legal principles?

The GST department has begun halting business operations via Show Cause Notice (‘SCN’), citing the provisions of the Goods and Services Act (‘GST’) Act/Rules as the primary grounds (or reason) for commencing cancellation proceedings and immediately suspending the GST registration of the Noticee. These SCN are just two or three lines, and they are essentially a replication of the statutory provisions regarding cancellation proceedings. 

Read the complete Article on Taxmann.

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