Permanent GST registration cancellation set aside for belated returns where taxpayer paid assessed tax, interest and fees
Case-Laws
GST
The HC set aside the permanent cancellation of the petitioner's GST registration arising solely from belated filing of returns and non-payment, finding that such extreme sanction is not warranted where the petitioner can continue business and discharge statutory liabilities; the court noted the petitioner had, prima facie, remediated the default by payi
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