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GST - Highlights / Catch Notes

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The petitioner's GST registration was cancelled due to failure ...


Petitioner's GST reg was cancelled for not filing returns. High Court found error, remitted for fresh orders. Petitioner must deposit 10% disputed tax for rehearing.

Case Laws     GST

July 4, 2024

The petitioner's GST registration was cancelled due to failure to file returns and non-compliance with show cause notices. High Court found a contradiction as the registration was cancelled before the return period. The matter is remitted for fresh orders, and petitioner must deposit 10% disputed tax for a rehearing. Impugned orders quashed, treated as part of show cause notices. Petition disposed by High Court.

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