Cancellation of registration of petitioner - The petitioners are ...

Court Allows Filing of Pre-Cancellation Tax Returns; Payment Due in 45 Days with Interest and Fines.

September 24, 2022

Case Laws GST HC

Cancellation of registration of petitioner - The petitioners are permitted to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid - HC

View Source

← Previous Next →

Cancellation of registration of petitioner - The petitioners are ...

Court Allows Filing of Pre-Cancellation Tax Returns; Payment Due in 45 Days with Interest and Fines.

September 24, 2022

Case Laws GST HC

You may also like:

Seeking revocation of order of cancellation of registration - The High Court directed the petitioner to file returns for the period prior to the cancellation of...

The HC disposed of the petition regarding cancellation of the petitioner's GST registration due to non-filing of statutory returns for six continuous months. Following...

The High Court addressed the cancellation of the petitioner's GST registration due to non-filing of returns for 6 months. The court noted no tax evasion but dismissal of...

Cancellation of registration of Firm - The case involved a challenge to the cancellation of the petitioner's firm's GST registration due to non-filing of returns for a...

Petition regarding cancellation of GST registration and seeking restoration. Delay of six months in filing returns. Court found petitioner's reason for non-compliance...

Cancellation of GST registration due to failure to file monthly returns for six consecutive months. Court followed Suguna Cutpiece judgment, directing restoration of...

HC overturned GST registration cancellation where authorities had cancelled registration upon finding business premises closed during inspection. Petitioner demonstrated...

The High Court rejected the condonation of delay in filing income tax returns, as the returns were handled by a Chartered Accountant who could not take timely steps due...

The HC allowed the petition and extended the benefit granted in Suguna Cutpiece Center case to the petitioner. The petitioner's registration cancellation u/s 29(2) of...

The High Court addressed the demand for interest u/s 50 of the Central Goods and Services Tax Act, 2017. It clarified that interest on delayed tax payment is not...

Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows revocation of GST registration cancellation u/s 29(2)(c) of CGST Act 2017 if pending returns are filed and...

The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

Interest u/s 234C - interest for deferment of advance tax - If on a particular due date for payment of advance tax, the facts show that there is no liability to pay...

Cancellation of registration of petitioner - non-filing of returns for consecutive period of six months - Section 29(2)(c) of Central Goods and Services Tax Act, 2017 -...

The Appellant sought payment of its pre-CIRP dues from the Respondent in a manner different from the approved resolution plan, which provided for payment of pre-CIRP...

Quick Updates: