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GST - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Jurisdiction - validity of registration with wrong PAN no.- The ...

Case Laws     GST

June 24, 2020

Jurisdiction - validity of registration with wrong PAN no.- The cancellation was with effect from 30th November 2019 and not from 29.9.2018. For all these period, there were no returns, which necessitated the assessing officer to assume the role of best assessment u/s 62 - Thus for all intends and purposes, there cannot be any bonafide omission or mistake.

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