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GST - Highlights / Catch Notes

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Petition regarding cancellation of GST registration and seeking ...


Trader's GST registration revived after showing bona fide delay in filing returns.

Case Laws     GST

August 31, 2024

Petition regarding cancellation of GST registration and seeking restoration. Delay of six months in filing returns. Court found petitioner's reason for non-compliance bona fide. Petitioner directed to file pending returns with tax dues, interest, and late fee within 45 days. Cancellation of registration revoked subject to fulfilling conditions. Petition disposed.

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