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GST - Highlights / Catch Notes

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Cancellation of petitioner’s GST registration - non-filing of ...


GST Registration Cancellation Date Revised to November 2019 After Non-Filing of Returns; Retrospective Effect Overturned.

November 16, 2023

Case Laws     GST     HC

Cancellation of petitioner’s GST registration - non-filing of returns for a continuous period of six months - The decision to cancel the GST registration with retrospective date cannot be sustained. - it is considered apposite to direct that the cancellation of the petitioner’s GST shall take effect from 28.11.2019 and not from 01.07.2017. - HC

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