GST Registration Revocation: Petitioner Granted Opportunity to Rectify Defaults and Restore Compliance Under Rule 22(4)
Case-Laws
GST
HC allows GST registration revocation petition, directing petitioner to approach designated authority within 2 months and submit pending returns with full tax dues, interest, and late fees. If all requirements under Rule 22(4) of CGST Rules, 2017 are met, authority must expeditiously restore registration. Statutory limitation periods under Section 73(10)
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