GST registration cancellation quashed – restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.

GST registration cancellation quashed – restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.Case-LawsGSTQuashing of GST registration cancellation was ordered and the registration directed to be restored, subject to

GST registration cancellation quashed – restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.
Case-Laws
GST
Quashing of GST registration cancellation was ordered and the registration directed to be restored, subject to the petitioner discharging outstanding tax arrears as a condition precedent under the Tvl. Suguna authority; the court relied on that precedent to require payment and reporting of tax liability before restoration. The impugned cancellation in Form GST REG-13 was set aside, and restoration was conditioned on compliance with the directions in the cited precedent. Allegations of suppression of material fact were noted in the proceeding.
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