Cancellation of GST Registration without proper explanation is not sustainable
Last updated: 18 January 2023
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the matter of Raj Kishore Engineering Construction (P.) Ltd. v. Joint Commissioner (Appeals) II [W.P. No. 32740 of 2022 with W.M.P. No. 32128 of 2022 dated December 6, 2022] held that revocation ofthe Goods and Service Tax ("GST") registration without any explanation and only reason that the returns were filed late is not sustainable for cancellation of the GST registration.
Citation :
W.P. No. 32740 of 2022 with W.M.P. No. 32128 of 2022 dated December 6, 2022
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Bimal Jain
Published in GST
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