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GST - Highlights / Catch Notes

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Cancellation of GST registration of petitioner - Failure to file ...


GST Registration Canceled for Non-filing; Court Grants Final 3-Week Extension for Compliance.

November 2, 2023

Case Laws     GST     HC

Cancellation of GST registration of petitioner - Failure to file GST returns - It is found difficult to extend further time for filing the returns and restrain the authorities from taking the proceedings under section 46 of the GST Act to wait for issuance of revised invoices by IREL. However, as last opportunity, if the petitioner files returns within a period of three weeks from today, the same shall be processed in accordance with the law. - HC

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