HC dismissed the appeal u/s 107 of CGST Act due to late filing. ...

Petitioner's registration was cancelled for not filing returns under Section 39 of the CGST Act. Appeal dismissed due to time limitation. Court orders to permit petitioner to resume business.

Case Laws GST

June 20, 2024

HC dismissed the appeal u/s 107 of CGST Act due to late filing. Petitioner's registration was cancelled for not furnishing returns u/s 39. Respondents claimed non-compliance, but no tax evasion. HC noted suspending license harms revenue. Petitioner filed returns promptly post show cause. Orders rejecting revocation set aside. Petition disposed off, allowing petitioner to resume business.

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HC dismissed the appeal u/s 107 of CGST Act due to late filing. ...

Petitioner's registration was cancelled for not filing returns under Section 39 of the CGST Act. Appeal dismissed due to time limitation. Court orders to permit petitioner to resume business.

Case Laws GST

June 20, 2024

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