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GST - Highlights / Catch Notes

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Revocation of cancellation of registration of applicant - ...

Case Laws     GST

April 16, 2022

Revocation of cancellation of registration of applicant - non-filing of returns - Since the registration of certificate of the writ-applicants came to be cancelled solely on the ground of non-filing of the returns, which was on account of non-payment of tax and the writ-applicants now having paid such outstanding tax, the registration certificate of the writ-applicants should be ordered to be restored so that they are able to continue with their business. - HC

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