Permanent GST registration cancellation set aside for belated returns where taxpayer paid assessed tax, interest and fees

Permanent GST registration cancellation set aside for belated returns where taxpayer paid assessed tax, interest and feesCase-LawsGSTThe HC set aside the permanent cancellation of the petitioner’s GST registration arising solely from belated filing of ret

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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