Calcutta High Court Opens Door for GST Registration Revival After Medical Recovery The Calcutta High Court held that serious medical illness constituted sufficient cause for non-filing of GST returns. It directed authorities to fairly consider the taxpayer’s representation for GST registration restoration, grant a hearing, and revoke cancellation if permissible under Section 30 of the…
Gauhati High Court Permits Restoration of Cancelled GST Registration After Compliance The Gauhati High Court recently held that GST registration cancelled for non-filing of returns can be restored where the assessee furnishes pending returns and expresses willingness to clear outstanding dues with applicable interest and penalty. Justice Kardak Ete disposed of the writ petition filed…
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