'GST Act little beyond understanding of common man'; HC overturns restaurant registration cancellation

Dehradun: Uttarakhand high court has quashed the cancellation of a restaurant's GST registration and allowed it to reapply, saying the GST Act remains "technically complex for citizens focused on running their daily businesses". The division bench of Chief Justice G Narendar and Justice Alok Mahra held that the delay in seeking revocation must be condoned as such cancellations affect sources of li…