Tax registration revoked for not filing returns; Court grants relief to restart business on clearing dues.
Case-Laws
GST
Registration cancellation under WB GST/CGST Act due to non-filing of returns. Appeal rejected as time-barred u/s 107(4). Court observed petitioner's case did not involve tax evasion or dubious activities. Suspension/revocation would be counterproductive, impacting revenue recovery as petitioner cannot raise invoices or carry on business. Respondents directed to take p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =