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GST - Highlights / Catch Notes

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Cancellation of GST registration of petitioner - Merely, because ...

GST

January 15, 2024

Cancellation of GST registration of petitioner - Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. - HC

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