HC dismissed the petition challenging registration cancellation ...

GST Registration Cancellation Upheld: Failure to File Returns and Respond to Notices Leads to Dismissal of Petition

April 30, 2025

Case Laws GST HC

HC dismissed the petition challenging registration cancellation under CGST Act. The petitioner failed to furnish final returns as mandated by Section 29(2)(c), did not respond to show cause notice, and did not avail hearing opportunity. Despite statutory provisions for revocation under Section 30 and appellate remedy under Section 107, petitioner remained inactive for over 13 months. The court held that procedural requirements were followed, and the petitioner is estopped from challenging the cancellation order due to acquiescence. The petition was consequently dismissed.

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HC dismissed the petition challenging registration cancellation ...

GST Registration Cancellation Upheld: Failure to File Returns and Respond to Notices Leads to Dismissal of Petition

April 30, 2025

Case Laws GST HC

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