GSTAT Lucknow sets aside Registration Cancellation for Jurisdictional Overreach

H.I. International challenged the cancellation of its GST registration after the first appellate authority ordered restoration subject to a cash deposit of ₹26.26 lakh, with an automatic cancellation clause for non-compliance. GSTAT held that the condition exceeded the appellate authority’s jurisdiction because the original proceedings concerned the alleged non-existence of business, not wrongful ITC. The Tribunal set aside the impugned orders and restored the registration, while permitting the Department to initiate fresh proceedings in accordance with law.