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GST - Highlights / Catch Notes

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The High Court addressed the issue of cancellation of Goods and ...


Petition granted! Court orders restoration of GST registration for petitioner-Firm after clearing all dues.

Case Laws     GST

June 22, 2024

The High Court addressed the issue of cancellation of Goods and Services Tax Identification Number (GSTIN) of a petitioner-Firm. The respondents argued that any revenue loss due to delays would be unacceptable, but if all payments are made, they would consider restoring the GSTIN, especially in cases of genuine crisis like cancer. The Court decided to quash the previous orders and directed the respondents to reinstate the GSTIN once all necessary dues under the GST Law are cleared by the petitioner-Firm. The petition was allowed.

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