{"id":71377,"date":"2025-04-22T08:31:22","date_gmt":"2025-04-22T03:01:22","guid":{"rendered":""},"modified":"2025-04-22T08:31:22","modified_gmt":"2025-04-22T03:01:22","slug":"gst-registration-canceled-for-persistent-non-compliance-piecemeal-returns-insufficient-to-prevent-statutory-penalty-under-rule-22-4","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71377","title":{"rendered":"GST Registration Canceled for Persistent Non-Compliance: Piecemeal Returns Insufficient to Prevent Statutory Penalty Under Rule 22(4)"},"content":{"rendered":"<p>GST Registration Canceled for Persistent Non-Compliance: Piecemeal Returns Insufficient to Prevent Statutory Penalty Under Rule 22(4)<br \/>Case-Laws<br \/>GST<br \/>HC upheld the cancellation of taxpayer&#39;s registration due to non-filing of returns for six consecutive months. Despite filing returns after the show cause notice, the taxpayer failed to submit returns for all six months with requisite tax interest and late fees. The court emphasized that piecemeal return filing does not satisfy the statutory<\/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=87640\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Registration Canceled for Persistent Non-Compliance: Piecemeal Returns Insufficient to Prevent Statutory Penalty Under Rule 22(4)Case-LawsGSTHC upheld the cancellation of taxpayer&#8217;s registration due to non-filing of returns for six consecutive months.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71377","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71377","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=71377"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71377\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}