Petitioner may seek GST registration restoration under s.29(2)(c) by complying with proviso to Rule 22(4) within two months
Case-Laws
GST
HC disposed the writ directing that the petitioner, whose GST registration was cancelled under s.29(2)(c) for failure to file returns for six months, may seek restoration by approaching the concerned empowered officer within two months. If the petitioner submits an application complying with the proviso to sub-rule (4) of Rule 22 of the CGST Rules and
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