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2023 (3) TMI 288 - HC - GSTCancellation of GST registration of petitioner - It is the petitioner’s case that he had been carrying on the business and had been filing his due returns from the date of the registration, however, had not filed the returns for certain period as its turnover for the said period was nil - petitioner failed to respond to the Show Cause Notice - HELD THAT:- In a number of such case, this Court has held that the registration be restored to permit the taxpayer to file the returns while reserving the right of the respondents to cancel the registration if the petitioner does not cure the cause within a specified period. It is the petitioner’s case that it had been unable to respond to the Show Cause Notice as he had been unwell. It is also noticed that the during the material time, the pandemic was raging and a number of persons were facing such difficulty. The respondents are directed to restore the registration to enable the petitioner to file all returns and pay taxes, interest and penalties, if any, in accordance with law - petition disposed off.
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