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

Court Rules GST Registration Cancellation Illegal Due to Reduced Default Period After Filing Returns for One Month.

March 12, 2020

Case Laws GST HC

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 ...

Court Rules GST Registration Cancellation Illegal Due to Reduced Default Period After Filing Returns for One Month.

March 12, 2020

Case Laws GST HC

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