TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Small Retailer Wins Appeal: CGST Act Offers Chance to Rectify Tax Returns and Reinstate Registration</h1> <h3>Subhankar Golder Versus Assistant Commissioner of State Tax, Serampore Charge & ors.</h3> HC allowed appeal against registration cancellation for small retailer under CGST & WBGST Act. Court provided opportunity to rectify non-compliance by ... Cancellation of registration under CGST & WBGST Act, 2017 - failure to furnish returns for a continuous period of six months - appeal dismissed on the ground that it is filed belatedly beyond the condonable period - HELD THAT:- The appellant can be provided with one more opportunity to remedy the bridge as the appellant being an individual since a small retailer of imitation jewellery, it is deemed appropriate that the appellant should be permitted to remedy the bridge. The order of cancellation of registration is set aside subject to the condition that the appellant files returns for the entire period of default, pays requisite amount of tax and interest and fine and penalty - petition allowed. Issues Involved: Appeal against cancellation of registration under CGST & WBGST Act, 2017 due to failure to file returns for six months; Dismissal of appeal by statutory appellate authority as belated.Summary:The intra-Court appeal challenged the cancellation of registration under CGST & WBGST Act, 2017, citing failure to file returns for six months. The statutory appellate authority dismissed the appeal as belated. After hearing both parties, the Court decided to provide the appellant, a small retailer of imitation jewelry, with an opportunity to rectify the situation.The Court allowed the appeal, connected application, and writ petition, setting aside the registration cancellation order. However, the appellant must file returns for the default period, pay the necessary tax, interest, fine, and penalty within three weeks. Failure to comply will result in automatic dismissal of the writ petition.To facilitate compliance, the respondents are directed to open the portal for filing returns and remitting tax, interest, penalty, and fine by the appellant.
TaxTMI 
TaxTMI 
