{"id":69608,"date":"2024-07-16T08:38:30","date_gmt":"2024-07-16T03:08:30","guid":{"rendered":""},"modified":"2024-07-16T08:38:30","modified_gmt":"2024-07-16T03:08:30","slug":"appellant-39-s-challenge-dismissed-failure-to-file-returns-timely-u-s-62-cgst-sgst-act-upholds-registration-cancellation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69608","title":{"rendered":"Appellant&#39;s Challenge Dismissed: Failure to File Returns Timely u\/s 62 CGST\/SGST Act Upholds Registration Cancellation."},"content":{"rendered":"<p>Appellant&#39;s Challenge Dismissed: Failure to File Returns Timely u\/s 62 CGST\/SGST Act Upholds Registration Cancellation.<br \/>Case-Laws<br \/>GST<br \/>Failure to file returns within thirty days after receiving best judgment assessment order u\/s 62 of CGST\/SGST Act proved fatal for appellant&#39;s challenge against cancellation of registration. Despite opportunity to nullify assessment by filing returns, appellant did not avail it. Statutory provisions grant sufficient opportunities to ensure assessment base<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=79450\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appellant&#39;s Challenge Dismissed: Failure to File Returns Timely u\/s 62 CGST\/SGST Act Upholds Registration Cancellation.Case-LawsGSTFailure to file returns within thirty days after receiving best judgment assessment order u\/s 62 of CGST\/SGST Act proved fatal for appellant&#39;s challenge against cancellation of registration. Despite opportunity to nullify assessment by filing returns, appellant did not avail it. Statutory &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69608\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Appellant&#39;s Challenge Dismissed: Failure to File Returns Timely u\/s 62 CGST\/SGST Act Upholds Registration Cancellation.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69608","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69608","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69608"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69608\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}