2023 (3) TMI 626 - HC - GST

Cancellation of GST registration of petitioner - non-filing of GST returns for more than six months - HELD THAT:- This Court in NITHYA CONSTRUCTIONS VERSUS THE UNION OF INDIA [2022 (7) TMI 186 - TELANGANA HIGH COURT] where it was held that we remand the matter back to the file of respondent No.2 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law. Needless to say, when the respondent No.2 hears the matter on remand, petitioner shall submit all the returns as per the statute.

The matter remanded back to respondent No.3 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law.