Cancellation of GST registration upheld for non-compliance on change of principal place of business, but opportunity granted for fresh application.

Cancellation of GST registration upheld for non-compliance on change of principal place of business, but opportunity granted for fresh application. https://www.taxtmi.com/highlights?id=84584 Appellant's GST registration cancellation upheld for non-compliance with Section 28(1) of WBGST Act, 2017 and Rule 19(1) of WBGST Rules, 2017 regarding procedure for change of principal place of business. However, HC granted opportunity to file appropriate application with supportive documents before Assistant Commissioner, who shall decide on merits uninfluenced by earlier observations. Appeal disposed of. en-us Sat, 04 Jan 2025 08:44:24 +0530 Sat, 04 Jan 2025 08:44:24 +0530 TaxTMI RSS Generator Cancellation of GST registration upheld for non-compliance on change of principal place of business, but opportunity granted for fresh application. https://www.taxtmi.com/highlights?id=84584 Appellant's GST registration cancellation upheld for non-compliance with Section 28(1) of WBGST Act, 2017 and Rule 19(1) of WBGST Rules, 2017 regarding procedure for change of principal place of business. However, HC granted opportunity to file appropriate application with supportive documents before Assistant Commissioner, who shall decide on merits uninfluenced by earlier observations. Appeal disposed of. Highlights GST Sat, 04 Jan 2025 08:44:24 +0530 https://www.taxtmi.com/highlights?id=84584