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GST - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Cancellation of GST Registrations - returns not filed for a ...


Court Allows GST Registration Revival for Non-Filers, Emphasizes Opportunity to Rectify Defaults with Safeguards.

February 22, 2022

Case Laws     GST     HC

Cancellation of GST Registrations - returns not filed for a continuous period of 6 months - Since, no useful will be served by not allowing persons like the petitioners to revive their registration and integrate them back into the main stream, the impugned orders are liable to be quashed and with few safeguards - these petitioners deserve a chance and therefore should be allowed to revive their registration so that they can proceed to regularize the defaults. - HC

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