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GST - Highlights / Catch Notes

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

Case Laws     GST

August 30, 2023

Cancellation of GST registration of petitioner - failure on the part of the petitioner to remit the admitted tax liability - Although the scheme applies to those whose registrations were cancelled before 31.12.2022, the intention of the Government is to allow the registrants, whose registration have been revoked to revive their registration to carry on the business. - Petitioner directed to deposit the amount of GST with interest before the cut off date on 31.08.2023 - HC

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