Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of HC allowed the writ petition, directing the petitioner to approach the concerned tax authority within two months to seek restoration of GST registration. The court held that if the petitioner submits pending returns, pays tax dues, interest, and late fees in compliance with CGST Rules, 2017, the authority must expeditiously consider and process the registration restoration. The decision provides a procedural pathway for the petitioner to rectify GST registration cancellation by fulfilling statutory requirements.
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