Cancellation Of GST Registration On The Pretext Of Violation Of Rule 86B Of 'GST Rules' Is A Disproportionate Punishment: Himachal Pradesh HC

The Himachal Pradesh High Court held that the cancellation of GST registration on the pretext of violation of Rule 86B of of the Rules framed under GST Act is a disproportionate punishment. The Court set aside the decision to cancel of petitioner’s GST Registration after noting the shocking and "extreme penalty" imposed on a business on the basis of a “prima facie” inve…