GST registration cancellation quashed conditionally after petitioner failed filing returns for six consecutive months
Case-Laws
GST
The petitioner's GST registration was cancelled via Form GST REG-19 due to failure to file returns for six consecutive months. The HC applied the precedent established in Tvl.Suguna Cutpiece Centre v. The Appellate Deputy Commissioner, which balanced revenue interests with taxpayer rights. Following this precedent and its recent application in Tvl.Blue Diam
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