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HC held that in the matter of GST registration cancellation, the ...


Protective Sealing of Godown Preserves Stakeholder Interests During GST Registration Cancellation Review Process

April 14, 2025

Case Laws     GST     HC

HC held that in the matter of GST registration cancellation, the sealing of the godown was a protective measure to safeguard stakeholders' interests, not based on inter-party disputes. The directive was implemented to prevent goods removal pending the Commissioner's decision on registration revocation application. The court emphasized a time-bound resolution process to ensure fair treatment and protect the rights of all parties, including financial institutions. The interim protective order was deemed appropriate to maintain status quo until a definitive determination could be made regarding the registration cancellation.

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