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GST - Highlights / Catch Notes

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The High Court addressed the cancellation of the petitioner's ...


Petitioner's GST registration cancelled for not filing returns. Court sets aside cancellation, with conditions.

Case Laws     GST

June 13, 2024

The High Court addressed the cancellation of the petitioner's GST registration due to non-filing of returns for 6 months. The court noted no tax evasion but dismissal of appeal on limitation grounds. Recognizing the adverse impact on revenue, the court set aside the registration cancellation order from May 27, 2020. The petitioner must file all pending returns, pay taxes, interest, fines, and penalties. The court disposed of the petition, emphasizing a pragmatic approach by authorities to allow the petitioner to continue business operations.

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