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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Cancellation of GST registration of petitioner - the petitioner ...


High Court Orders Immediate Restoration of GST Registration Canceled Amid Missing Documents Held by DGGI During Investigation.

December 20, 2022

Case Laws     GST     HC

Cancellation of GST registration of petitioner - the petitioner earlier also in response to the notice, dated 28.09.2021, had replied intimating the respondent authorities that pending DGGI investigation, all the documents are lying with the Office of DGGI and for the second time in response to the notice dated 17.05.2022, he had shown his inability to produce the documents for the very same reason. Further, in the affidavit too, no explanation was provided that under which provision respondent had initiated proceedings proposing cancellation of registration. - The respondents are directed to restore the registration of the petitioner forthwith. - HC

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