Tvl. Mass Garments vs. The Commercial Tax Officer
Held
The Court directed the revocation of the registration cancellation, subject to the petitioner fulfilling certain conditions. These conditions include filing all pending returns, paying outstanding taxes with interest and penalties, and adhering to specific rules regarding Input Tax Credit.
Facts
The petitioner's GST registration was cancelled for not filing statutory returns for six months. The petitioner challenged this cancellation through a writ petition.
Key Issues
Whether the cancellation of GST registration for non-filing of returns is justified. Can the registration be revived upon compliance with certain conditions?
Sections Cited
Section 29(2)
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Before: and
The present writ petition is filed challenging the cancellation of the Registration Certificate vide proc
The judgment continues below.
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