Home Case Index All Cases GST GST + HC GST - 2022 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 289 - HC - GSTSeeking revival of GST registration so that the petitioner can file GST-R1 and GST-R3B returns regularly - Removal of name of company from register of companies - power of Registrar to strike off the name - name of the company was struck off primarily on the ground that the returns were not filed - Section 248 of the Companies Act, 2013 - HELD THAT:- In this case, there is a deliberate attempt on the part of the private respondents to close down the business and thereby impact the profits of the business carried out by the petitioner from unit B. The National Company Law Tribunal is also seized of the matter, which started in the year 2003, it has not seen the final conclusion till date. The writ petition that has been filed by the petitioner stands allowed by directing the petitioner to take steps to revive the GST registration, which stands cancelled.
|