GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in M/s Immanuvel Dharmaraja Store v. Appellate Deputy Commissioner (GST) [W.P. (MD) No. 23179 of 2022 dated October 10, 2022] has held that, GST registration shall be revived, in case where the GST Registration of the assessee was cancelled due to non-filing of returns for a long period and later on the assessee had paid the tax and the penalty.
Citation :
W.P. (MD) No. 23179 of 2022 dated October 10, 2022
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Bimal Jain
Published in GST
Views : 405
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