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2024 (6) TMI 555 - HC - GSTIssues involved: Challenge to the order of cancellation of registration under GST Act, 2017 u/s 107(1). Summary: The petitioner challenged the cancellation of registration due to non-filing of returns for 6 months. Despite responding to the show cause notice, the registration was cancelled. The appeal was dismissed as time-barred. The petitioner sought relief based on a similar case precedent. The State argued non-compliance with statutory provisions led to cancellation. The Court noted the cancellation was due to non-filing of returns, not tax evasion. Recognizing the impact on business and tax recovery, the Court set aside the cancellation order, requiring the petitioner to file returns and pay taxes. Failure to comply within 4 weeks would result in dismissal of the petition. The respondents were directed to facilitate compliance within one week. The writ application was disposed of without costs, with parties instructed to act on the court's order.
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