Cancellation of provisional GST registration mandates payment of assessed tax, interest and penalties with statutory recovery on default. Order determining that provisional GST registration is liable to be cancelled where there is no reply to a show-cause notice, non-appearance at hearing, or where the officer, after examining replies and submissions, concludes cancellation is appropriate. The order sets out the computation of amounts payable by tax heads (Tax, Interest, Penalty, Others across Central, State, UT, Integrated Tax and Cess), specifies a payment deadline, and warns that failure to pay will lead to recovery under the Act and rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cancellation of provisional GST registration mandates payment of assessed tax, interest and penalties with statutory recovery on default.
Order determining that provisional GST registration is liable to be cancelled where there is no reply to a show-cause notice, non-appearance at hearing, or where the officer, after examining replies and submissions, concludes cancellation is appropriate. The order sets out the computation of amounts payable by tax heads (Tax, Interest, Penalty, Others across Central, State, UT, Integrated Tax and Cess), specifies a payment deadline, and warns that failure to pay will lead to recovery under the Act and rules.
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