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GST - Highlights / Catch Notes

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


High Court Quashes GST Cancellation, Orders Rehearing with 10% Deposit Due to Premature Action.

July 4, 2024

Case Laws     GST     HC

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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