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GST - Highlights / Catch Notes

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HC held that petitioner's GST registration cancellation was ...


Legal Relief Granted: GST Registration Restored After Director's Death and Incorrect Professional Guidance

April 5, 2025

Case Laws     GST     HC

HC held that petitioner's GST registration cancellation was amenable to relief based on genuine circumstances of director's demise and consultant's incorrect advice. The court directed petitioner to file all pending GST returns within 4 weeks of registration restoration, accompanied by complete tax dues, applicable interest, and belated filing fees. The judicial intervention effectively provided an opportunity for procedural compliance and rectification of administrative non-compliance, recognizing the extenuating circumstances that led to the initial default.

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