https://www.taxtmi.com/caselaws?id=753379 Calcutta HC set aside the cancellation of petitioner's GST registration and rejection of revocation application. The court found that while the cancellation order claimed petitioner had submitted a response, no response was actually filed. However, petitioner's response to subsequent show cause notice was not considered by authorities. The rejection was based on non-submission of purchase and sale statements. HC directed restoration of registration subject to petitioner filing all pending returns with required documents and paying applicable tax, interest, fine and penalty. The department must determine tax liability once returns are submitted. en-us Mon, 13 May 2024 00:00:00 +0530 Wed, 30 Apr 2025 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753379 Calcutta HC set aside the cancellation of petitioner's GST registration and rejection of revocation application. The court found that while the cancellation order claimed petitioner had submitted a response, no response was actually filed. However, petitioner's response to subsequent show cause notice was not considered by authorities. The rejection was based on non-submission of purchase and sale statements. HC directed restoration of registration subject to petitioner filing all pending returns with required documents and paying applicable tax, interest, fine and penalty. The department must determine tax liability once returns are submitted. Case-Laws GST Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753379