Cancellation of registration of Firm - The case involved a ...
GST
April 5, 2024
Cancellation of registration of Firm - The case involved a challenge to the cancellation of the petitioner's firm's GST registration due to non-filing of returns for a continuous period. The petitioner sought relief from the High Court to quash the cancellation order. Despite arguments from the opposing counsel regarding the lapse of statutory time limits, the Court recognized the importance of allowing businesses opportunities for restoration and revocation of registration. Consequently, the Court granted the petitioner permission to file an application for revocation of cancellation within 30 days, subject to payment of statutory penalties or fines.
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