2024 (9) TMI 1223 - HC - GST

Retrospective cancellation of petitioner s GST registration - petitioner had not filed its returns for a continuous period of six months - impugned cancellation order does not set out any reasons for any such retrospective cancellation of petitioner s GST registration - Violation of principles of natural justice - HELD THAT - It is considered apposite to set aside the impugned cancellation order and direct that the petitioner s GST registration be restored forthwith. The petitioner is bound down to his statement that he will file his returns up to date and pay the taxes due along with interest and penalty if any within the stipulated period of thirty days - petition disposed off.

Summary

The petitioner challenged the retrospective cancellation of their GST registration. The court set aside the cancellation order and directed the restoration of the registration. The petitioner must file returns and pay taxes within 30 days, or the registration may be cancelled again. The respondents can take further action for noncompliance or recovery of dues.