GST provisions cannot be interpreted to deny the right to trade and commerce to any citizen
Last updated: 22 February 2023
Court :
Bombay High Court
Brief :
The Hon'ble Bombay High Court in Rohit Enterprises v. the Commissioner and Ors. [Writ Petition No. 11833 of 2022 dated February 16, 2023] has quashed and set aside the Notice issued under Section 29(2) of the Central Goods and Services Tax Act, ("the CGST Act") and the consequential order of cancellation of GST Registration. Held that it is not the object of the GST law to curtail the right of the assessee to carry out business. Further restored the GST registration of the assessee which was cancelled due to non-filing of GST returns.
Citation :
Writ Petition No. 11833 of 2022 dated February 16, 2023
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Bimal Jain
Published in GST
Views : 686
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