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GST - Highlights / Catch Notes

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Cancellation of GST registration of petitioner - The Court noted ...


GST Registration Restored Despite Delayed Appeal, Citing Health Issues and Compliance Conditions for Future Obligations.

March 15, 2024

Case Laws     GST     HC

Cancellation of GST registration of petitioner - The Court noted the reasons for cancellation as non-filing of returns for over six months, a violation under the Central Goods and Services Tax Act, 2017. - Despite the dismissal of the appeal by the appellate authority due to the delay in filing, the Court acknowledged the petitioner's health issues and the need for a remedy. - Referring to a precedent case, the Court directed restoration of the registration subject to certain conditions, ensuring compliance with tax obligations.

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