Writ petition disposed; GST cancellation not reinstated due to non-filing of returns; petitioner may reapply after clearing dues
Case-Laws
GST
HC held that the writ petition is disposed; the petitioner's GST registration cancellation (originally effected on 18.12.2018) was not reinstated, the court noting the petitioner's failure to file returns which resulted in a show-cause notice dated 14.01.2023 and that the cited precedent was distinguishable. The petitioner is granted liberty to a
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