Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costs

Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costsCase-LawsGSTHC allowed the petition, set aside the cancellation order and the appellate dismissal, and directed the petitioner to comply with Rule

Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costs
Case-Laws
GST
HC allowed the petition, set aside the cancellation order and the appellate dismissal, and directed the petitioner to comply with Rule 10A by adding bank details on the GST portal. Upon such compliance the revenue authority is to consider revocation of registration. The court held that an opportunity of hearing was afforded and that the cancellation resulted from a procedural default attributable to the petitioner's chartered accountant, but reinstatement into the tax regime served the public interest. The petitioner was ordered to pay costs of Rs.50,000 to the department, payable along with any pending GST returns. The petition is allowed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =