https://www.taxtmi.com/caselaws?id=764143 The HC dismissed a writ petition challenging proceedings under Section 130 of CGST/SGST Act. Despite the petitioner's canceled registration, the court held that this did not exempt them from GST compliance requirements. The petitioner transported goods without proper documentation and failed to provide evidence supporting their claim of selling to a registered person. The court found the penalties and fines justified given the clear statutory violations. The petition was dismissed with liberty granted to file an appeal against the order, with the period during which the writ petition was pending excluded from limitation calculations. en-us Tue, 29 Oct 2024 00:00:00 +0530 Fri, 04 Apr 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764143 The HC dismissed a writ petition challenging proceedings under Section 130 of CGST/SGST Act. Despite the petitioner's canceled registration, the court held that this did not exempt them from GST compliance requirements. The petitioner transported goods without proper documentation and failed to provide evidence supporting their claim of selling to a registered person. The court found the penalties and fines justified given the clear statutory violations. The petition was dismissed with liberty granted to file an appeal against the order, with the period during which the writ petition was pending excluded from limitation calculations. Case-Laws GST Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764143