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GST - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Cancellation of GST registration of petitioner - appeal rejected ...


High Court Orders Restoration of GST Registration Despite Missed 90-Day Revocation Deadline for Business Continuity.

August 19, 2023

Case Laws     GST     HC

Cancellation of GST registration of petitioner - appeal rejected on the ground that the request for revocation was not filed within the statutory limitation of 90 (30+60) days - no useful purpose would be served by keeping the petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods and services. - GST registration restored - HC

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