Cancellation of GST registration of the petitioner t shall ...

GST Registration Cancelled Retroactively; Must Meet Objective Criteria Beyond Non-Filing. Petitioner to File Returns, Settle Dues.

January 29, 2024

Case Laws GST HC

Cancellation of GST registration of the petitioner t shall operate from January 28, 2019, the date when the petitioner allegedly ceased business operations - Retrospective cancellation requires objective criteria and cannot be applied merely for non-filing of returns. It acknowledged the petitioner's commitment to file all pending statutory returns and to discharge any liabilities related to tax, interest, and late fees. The respondents are not barred from pursuing recovery of any dues from the petitioner in accordance with the law. - HC

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Cancellation of GST registration of the petitioner t shall ...

GST Registration Cancelled Retroactively; Must Meet Objective Criteria Beyond Non-Filing. Petitioner to File Returns, Settle Dues.

January 29, 2024

Case Laws GST HC

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