Businessman Wins Reinstatement of GST Registration After Pandemic Struggles; Portal to Reopen for Filing and Payment.
Case-Laws
GST
The petitioner's registration under the WBGST/CGST Act, 2017 was cancelled due to non-filing of returns for a continuous period of six months. Although the petitioner filed an appeal, it was dismissed on the ground of limitation without adjudication on merits. The petitioner, a small businessman, claimed to have suffered losses during the pandemic. The resp
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