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GST - Highlights / Catch Notes

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Petition challenging cancellation of GST registration dismissed ...


Cancellation of GST registration upheld due to delay; restoration possible within 7 days after fulfilling requirements.

August 17, 2024

Case Laws     GST     HC

Petition challenging cancellation of GST registration dismissed on grounds of limitation. Petitioner directed to approach competent authority for restoration of GST number within seven days, subject to completion of requisite formalities, filing returns, and depositing taxes, penalty, and interest. Order based on similar previous decisions, without examining maintainability of writ petition despite availability of alternative remedy. Clarification provided that the order should not be construed as an opinion on maintainability of writ petitions in such cases.

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