Article 226: GST registration restored after cancellation due to curable procedural non-compliance, equitable relief granted
Case-Laws
GST
The HC, exercising jurisdiction under Article 226, entertained the writ petition despite expiry of the statutory appeal period and grace period, holding that the impugned cancellation of the Petitioner's GST registration resulted from curable procedural non-compliance and that substantive rights should not be defeated by formal irregularities; the Co
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