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GST - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

The HC set aside the order cancelling petitioner's registration ...


Businesses Get Relief: Court Allows Operations Despite Tax Filing Lapses, Stresses Pragmatic Approach.

December 30, 2024

Case Laws     GST     HC

The HC set aside the order cancelling petitioner's registration subject to condition of filing returns for entire period of default and paying requisite tax, interest, fine and penalty. Petitioner's non-filing of returns for continuous six months did not warrant cancellation as it would be counterproductive and impact tax recovery. Respondents directed to permit petitioner to carry on business by taking pragmatic view.

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