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GST - Highlights / Catch Notes

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Cancellation of GST registration due to failure to file monthly ...


Traders' GST registration restored if pending returns filed, tax dues paid in 45 days.

September 6, 2024

Case Laws     GST     HC

Cancellation of GST registration due to failure to file monthly returns for six consecutive months. Court followed Suguna Cutpiece judgment, directing restoration of registration subject to conditions: filing pending returns, paying tax dues with interest, and late fees within 45 days. Restoration contingent upon fulfilling stipulated conditions. Consistent approach maintained to ensure uniformity in judgments.

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