GST NEWS BULLETIN

GST registration was cancelled due to non-filing of returns to be restored on the filing of returns along with the tax and penalty

he 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 the 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.

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Rejection of appeal due to delay of one day is such a hyper-technical and pedantic view

The Hon’ble High Court of Himachal Pradesh in Sunil Kumar Vij v. Union of India and Others [CWP No. 8478 of 2022 dated December 13, 2022] set aside the order of Assistant Commissioner (Appeals) rejecting the appeal of the assessee for restoration of the Goods and Services Tax (“GST”) Registration on the grounds delay of one day.

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