GST registration restoration allowed when taxpayer files pending returns, pays dues u/s 29(2)(c) and Rule 22(4)
Case-Laws
GST
HC considered cancellation of petitioner's GST registration under Section 29(2)(c) CGST Act for non-filing of returns for over six months. Referring to Rule 22(4) CGST Rules and its proviso, HC held that where a registered person is willing to furnish all pending returns and pay full tax dues with applicable interest and late fee, the proper officer is empowered
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