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GST - Highlights / Catch Notes

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Cancellation of GST registration of petitioner - delay in ...


GST Registration Canceled After Petitioner Misses Deadline for Show Cause Notice Response and Hearing Attendance.

June 29, 2023

Case Laws     GST     HC

Cancellation of GST registration of petitioner - delay in submission of reply to SCN - the petitioner has neither appeared for personal hearing nor has filed reply within the timeline as stipulated by the officer. The mere fact that the reply has been filed at the will and pleasure of the petitioner, beyond the period granted by this officer would not entitle the petitioner to the relief sought. - HC

 

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