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GST - Highlights / Catch Notes

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Cancellation of GST Registration of petitioner challenged. ...


Petitioner's GST registration cancellation challenged. Court ordered verification of additional business place within 3 weeks for restoration.

Case Laws     GST

July 26, 2024

Cancellation of GST Registration of petitioner challenged. Petitioner had additional place of business registered and reflected in GST certificate. Application rejected on ground reasons for revocation not covered under Amnesty Scheme. Court disposed petition directing respondents to verify within three weeks if petitioner carrying business from additional place. Subject to petitioner applying for rectification of principal place in accordance with law after registration restored, if additional place found operational.

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