Traders' GST registration restored if pending returns filed, tax dues paid in 45 days.

Case-Laws – GST – Highlights – Cancellation of GST registration due to failure to file monthly returns for six consecutive months. Court followed Suguna Cutpiece judgment, directing restoration of registration subject to conditions: filing pending return

Traders' GST registration restored if pending returns filed, tax dues paid in 45 days.
Case-Laws
GST
Cancellation of GST registration due to failure to file monthly returns for six consecutive months. Court followed Suguna Cutpiece judgment, directing restoration of registration subject to conditions: filing pending returns, paying tax dues with interest, and late fees within 45 days. Restoration contingent upon fulfilling stipulated conditions. Consistent approach maintained to ensure

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