GST registration cancelled for non-filing; restored if petitioner files returns and pays dues within two months

GST registration cancelled for non-filing; restored if petitioner files returns and pays dues within two monthsCase-LawsGSTHC dismissed the writ while noting the GST registration had been validly cancelled under the statutory provision for non-furnishing

GST registration cancelled for non-filing; restored if petitioner files returns and pays dues within two months
Case-Laws
GST
HC dismissed the writ while noting the GST registration had been validly cancelled under the statutory provision for non-furnishing of returns for six continuous months and that an empowered officer may effect cancellation, including retrospectively, pursuant to the prescribed procedure. However, having regard to the proviso to the procedural rule and the serious

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