HC allows petitioner's appeal challenging registration ...

Taxpayer Wins Appeal: GST Return Filing Reinstated with Opportunity to Rectify Outstanding Tax Compliance

May 14, 2025

Case Laws GST HC

HC allows petitioner's appeal challenging registration cancellation, remanding matter to respondent at show-cause notice stage. Petitioner directed to file belated GST returns from April 2020 onwards, paying outstanding tax, interest, and penalties. Respondent-Authority must consider submitted returns, with discretion to pursue appropriate legal proceedings excluding non-filing of returns for over six months. Original cancellation order and subsequent appellate orders quashed, providing procedural relief while maintaining regulatory compliance obligations.

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HC allows petitioner's appeal challenging registration ...

Taxpayer Wins Appeal: GST Return Filing Reinstated with Opportunity to Rectify Outstanding Tax Compliance

May 14, 2025

Case Laws GST HC

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