Rule 21 CGST Rules

No Rent Agreement for the Additional Place, No Ground for Cancellation: Gauhati High Court Restores a GST Registration Cancelled Under Section 29(2)

A Guwahati trader lost his GST registration because he could not produce a rent agreement for an additional place of business that was the subject of a landlord dispute. The Gauhati High Court held that neither Section 29(2), Rule 21 nor Form REG-01 supports cancellation on that ground.