HC overturned GST registration cancellation where authorities ...

Registration Cancellation Invalid: GST Officials Failed to Verify Business Closure Before Canceling Active Taxpayer's Registration Under Section 29

March 4, 2025

Case Laws GST HC

HC overturned GST registration cancellation where authorities had cancelled registration upon finding business premises closed during inspection. Petitioner demonstrated regular tax payments and returns filing, explaining temporary 10-day closure due to proprietor's overseas travel during Diwali holidays. Court found this explanation genuine and directed GST Network to restore registration within one week. Petitioner ordered to file pending returns with applicable taxes, interest, and late fees within 4 weeks of restoration. Court emphasized that registration cancellation was premature without proper verification of business cessation, particularly given petitioner's consistent compliance history and valid explanation for temporary closure.

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HC overturned GST registration cancellation where authorities ...

Registration Cancellation Invalid: GST Officials Failed to Verify Business Closure Before Canceling Active Taxpayer's Registration Under Section 29

March 4, 2025

Case Laws GST HC

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