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2024 (3) TMI 267 - DELHI HIGH COURTCancellation of GST registration of petitioner with retrospective effect - returns not filed for continuous period of more than six months - HELD THAT:- As per the petitioner a family member of the petitioner had seriously fallen ill during the period and thus returns could not be filed. He states that he is willing to file returns and pay the charges for delayed filing. The order of cancellation dated 07.03.2023 is accordingly set aside. GST registration of the petitioner is restored, subject to petitioner filing requisite returns up to date and complying with Rule 23 and its provisos of the Central Goods and Service Tax Rules, 2017 - Petition allowed.
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