GST Registration be restored if Assessee files pending returns and pays taxes along with interest and penalty
Last updated: 31 January 2024
Court :
Guwahati High Court
Brief :
The Hon'ble Guwahati High Court in the case of Sanjoy Nath v. Union of India [WP No. 6366 of 2023 dated November 29, 2023] disposed of the writ petition, thereby directing the Revenue Department to take necessary steps for restoring the Petitioner's GST registration if the Petitioner is willing to comply with all the requirements stated in the proviso to Rule 22(4) of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules") which includes furnishing of pending returns and payment of taxes along with interest and penalty.
Citation :
WP No. 6366 of 2023 dated November 29, 2023
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Bimal Jain
Published in GST
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