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GST - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

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


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

Case Laws     GST

September 6, 2024

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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