High Court Reverses GST Registration Cancellation u/s 29(2)(c), Allows One Month Window for Restoration Application.
Case-Laws
GST
HC set aside GST registration cancellation order issued u/s 29(2)(c) of CGST Act 2017 for non-filing of returns for six continuous months. Following precedents from coordinate benches and considering Rule 22(4) of CGST Rules 2017, the court directed petitioner to approach concerned authority within one month for revocation of cancellation and restoration of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =