Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows ...

Cancelled GST registration revived on filing pending returns, paying dues.

November 16, 2024

Case Laws GST HC

Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows revocation of GST registration cancellation u/s 29(2)(c) of CGST Act 2017 if pending returns are filed and tax, interest and late fees paid. Petitioner's GST registration was cancelled for non-filing returns for 6 months. High Court set aside cancellation order, directing petitioner to approach authority within 1 month for revocation upon filing pending returns and paying dues, following precedents. Petition disposed accordingly.

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Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows ...

Cancelled GST registration revived on filing pending returns, paying dues.

November 16, 2024

Case Laws GST HC

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