Cancellation of registration of petitioner firm - failure to ...

Case Laws GST

March 12, 2020

Cancellation of registration of petitioner firm - failure to file GST returns for 6 months continuously at time of issuing SCN but, return for one month filed as on the date of order passed for cancellation of registration - therefore continuous default remains for 5 months only - Though the SCN is valid, order is illegal and ultra vires - HC

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Cancellation of registration of petitioner firm - failure to ...

Case Laws GST

March 12, 2020

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