Appellant's Challenge Dismissed: Failure to File Returns Timely u/s 62 CGST/SGST Act Upholds Registration Cancellation.
Case-Laws
GST
Failure to file returns within thirty days after receiving best judgment assessment order u/s 62 of CGST/SGST Act proved fatal for appellant's challenge against cancellation of registration. Despite opportunity to nullify assessment by filing returns, appellant did not avail it. Statutory provisions grant sufficient opportunities to ensure assessment base
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