GST registration cancellation for non-filed returns challenged; revocation allowed after tax, interest, late fees paid and returns filed.

GST registration cancellation for non-filed returns challenged; revocation allowed after tax, interest, late fees paid and returns filed.Case-LawsGSTCancellation of GST registration for non-filing of returns was challenged. Since the petitioner had alread

GST registration cancellation for non-filed returns challenged; revocation allowed after tax, interest, late fees paid and returns filed.
Case-Laws
GST
Cancellation of GST registration for non-filing of returns was challenged. Since the petitioner had already deposited the outstanding tax along with interest and late payment charges as if the returns had been duly filed, the Court held that justice warranted permitting filing of the pending GST returns. It further held that if the retur

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