High Court Challenges GST Registration Cancellation for Late Filings; Urges Better Support for Small Traders.
Case-Laws
GST
The High Court addressed the issue of cancellation of GST registration due to non-filing of returns and the rejection of an appeal on the ground of time limitation. The respondent claimed that the statute prescribes a specific limitation period of 90 days to file an appeal, and the petitioner's appeal was time-barred. The Court held that no useful purpose would be
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