GST Registration can not be cancelled ab-initio due to non filing of GST return for 6 months : HC

By | November 18, 2023
(Last Updated On: November 18, 2023)

Big Relief to GST Return Filer I GST latest update I CA Satbir Singh

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  • SCN proposing to cancel petitioner’s GST registration did not set out date for personal hearing although it called upon petitioner to appear .
  • SCN did not propose cancellation of GST registration with retrospective effect .
  • order cancelling registration did not set out any reason for cancelling petitioner’s registration except stating that no reply was received to SCN –
  • Petitioner’s GST registration was proposed to be cancelled on ground that it had not furnished any return for a period of six months .This could not be ground for cancelling GST registration ab initio from date it was granted.
  • If petitioner filed its returns during relevant period when it was functioning, there would be no reason to cancel GST registration during said period for reason that subsequent returns had not been filed
  • Decision to cancel GST registration with retrospective date could not be sustained
Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email :