HC set aside GST registration cancellation order issued u/s ...

High Court Reverses GST Registration Cancellation u/s 29(2)(c), Allows One Month Window for Restoration Application.

January 29, 2025

Case Laws GST HC

HC set aside GST registration cancellation order issued u/s 29(2)(c) of CGST Act 2017 for non-filing of returns for six continuous months. Following precedents from coordinate benches and considering Rule 22(4) of CGST Rules 2017, the court directed petitioner to approach concerned authority within one month for revocation of cancellation and restoration of registration, subject to payment of all statutory dues. Court determined continuing the petition would serve no purpose given established precedent in similar matters. Original cancellation order dated 10.02.2021 was set aside with specific directions for restoration process.

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HC set aside GST registration cancellation order issued u/s ...

High Court Reverses GST Registration Cancellation u/s 29(2)(c), Allows One Month Window for Restoration Application.

January 29, 2025

Case Laws GST HC

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