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GST - Highlights / Catch Notes

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Cancellation of petitioner’s GST registration with retrospective ...


GST Registration Cancellation Overturned for Filed Periods Despite 6-Month Non-Compliance.

December 30, 2023

Case Laws     GST     HC

Cancellation of petitioner’s GST registration with retrospective effect - In the present case, the petitioner’s GST registration has been cancelled for failure to furnish return for the continuous period of six months. Clearly, this does not warrant cancellation of GST registration for the period during which the returns were filed. - HC

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