Sivan Traders vs. The State Tax Officer
Held
The Court directed the revocation of the cancellation of registration subject to the petitioner filing all pending returns and paying the due tax, interest, fine, and fees within 45 days. The court also stipulated conditions regarding the utilization of Input Tax Credit.
Facts
The petitioner's GST registration was cancelled for not filing returns for six months due to financial crisis and illness. The petitioner sought revocation of cancellation and restoration of registration.
Key Issues
Whether the GST registration, cancelled for non-filing of returns, can be restored. What conditions should be imposed for such restoration.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
Before: and
This Writ Petition is filed challenging an order of the cancellation of the registration of the petitioner on the premise that the petitioner has not filed returns for a continuous period of six months. 2.It is submitted by the learned counsel for
The judgment continues below.
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