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2024 (3) TMI 1028 - UTTARAKHAND HIGH COURTCancellation of GST registration of petitioner - failure to file Periodic/GST Return - HELD THAT:- The writ petition stands disposed-off with a liberty to the petitioner for moving an application for revocation of cancellation order under Section 30 of the Act of 2017, within two weeks and the petitioner along with his application shall furnish all the GST returns, which he fails to submit and to deposit all the outstanding tax and dues of goods and service tax. If he makes such an application within a period of two weeks, the Proper Officer/Competent Authority shall consider the same, as per law, within four weeks.
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