2024 (10) TMI 940 - HC - GST

Cancellation of petitioner's GST registration - non-filing of the Return - HELD THAT - This Court is of the view that the petitioner may have a case on merits and therefore, discretion is exercised partly in favour of the petitioner and quashed the impugned order, subject to the petitioner depositing 25% of disputed tax to the credit of the respondent from its Electronic Cash Register within a period of 30 days from the date of receipt of this order. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice that preceded the impugned order. This Writ Petition is disposed of.

Summary

The petitioner challenged an order regarding tax period 2017-18, claiming non-receipt of notices due to registration cancellation. The court partly favored the petitioner, quashing the order on condition of depositing 25% disputed tax within 30 days. The respondent was directed to pass a fresh order within two months after petitioner's reply.