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GST - Highlights / Catch Notes

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The HC dismissed the petition challenging cancellation of ...


Tax registration cancellation upheld for failing to appeal within time limit and not using amnesty scheme.

December 31, 2024

Case Laws     GST     HC

The HC dismissed the petition challenging cancellation of petitioner's registration under BGST Act due to non-availing of statutory appeal remedy within limitation period of 3 months plus 1 month for condonation. After cancellation, petitioner was unregistered with no departmental monitoring, and failed to avail appellate remedy or Amnesty Scheme.

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