Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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HC set aside GST registration cancellation and appellate authority's order, granting petitioner one final opportunity to remedy default. Following precedent in Subhankar Golder case, court allowed restoration of GST registration conditional upon petitioner filing all pending returns and paying applicable tax, interest, penalties within four weeks. Failure to comply would result in automatic dismissal of petition and immediate reinstatement of registration cancellation. Decision balanced regulatory compliance with business continuity, particularly considering small retailer status. Court emphasized need for tax compliance while providing reasonable opportunity for rectification.
HC set aside GST registration cancellation and appellate authority's order, granting petitioner one final opportunity to remedy default. Following precedent in Subhankar Golder case, court allowed restoration of GST registration conditional upon petitioner filing all pending returns and paying applicable tax, interest, penalties within four weeks. Failure to comply would result in automatic dismissal of petition and immediate reinstatement of registration cancellation. Decision balanced regulatory compliance with business continuity, particularly considering small retailer status. Court emphasized need for tax compliance while providing reasonable opportunity for rectification.
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