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2022 (5) TMI 452 - HC - GSTCancellation of GST registration of petitioner - application for fresh registration under Section 25 of the CGST Act, 2017 - HELD THAT:- Mr. Chandra says that since, in any event, there is no outstanding tax liability, as depicted in the order dated 06.12.2019 i.e., the order concerning cancellation of registration, the petitioner will take steps for fresh registration, having regard to the statement made by Mr. Ramachandran - the petitioner will have the liberty to apply for fresh GST registration, as per the extant regime contained in the CGST Act and the Rules framed thereunder. Petittion disposed off.
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