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GST - Highlights / Catch Notes

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Seeking renewal of registration of Goods Service Tax (GST) - ...


GST Registration Temporarily Restored for 30 Days to File Returns and Pay Dues, Preventing Irreparable Business Loss.

April 23, 2024

Case Laws     GST     HC

Seeking renewal of registration of Goods Service Tax (GST) - cancelled due to non-filing of returns - The appellant faced the risk of irreparable loss and exclusion from tender enlistment if registration renewal was not decided by March 31, 2024. The appellant's registration had been cancelled due to non-filing of returns, prompting the dispute. The appellant sought restoration of registration upon payment of outstanding dues. The court considered the urgency and the interests of both the revenue and the appellant. Ultimately, the court directed the GST Authority to restore the appellant's registration for 30 days, allowing them to settle outstanding dues by filing returns.

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