https://www.taxtmi.com/caselaws?id=753475 The HC set aside the cancellation of the petitioner's GST registration, initially ordered under Section 107 of the CGST Act, 2017/WBGST Act, 2017, due to non-conduct of business from the declared place. A joint inspection confirmed business activity, prompting the court to restore registration. The appellate authority's order was overturned, and the petitioner was instructed to file returns and pay dues within eight weeks. The jurisdictional officer must enable portal access within four weeks. The writ petition was disposed of, mandating compliance with the court's directives for registration restoration. All parties were to follow the server copy of the order. en-us Wed, 22 May 2024 00:00:00 +0530 Sat, 01 Jun 2024 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753475 The HC set aside the cancellation of the petitioner's GST registration, initially ordered under Section 107 of the CGST Act, 2017/WBGST Act, 2017, due to non-conduct of business from the declared place. A joint inspection confirmed business activity, prompting the court to restore registration. The appellate authority's order was overturned, and the petitioner was instructed to file returns and pay dues within eight weeks. The jurisdictional officer must enable portal access within four weeks. The writ petition was disposed of, mandating compliance with the court's directives for registration restoration. All parties were to follow the server copy of the order. Case-Laws GST Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753475