HomeGSTWhether GST Registration Cancelled for Non-Filing of Returns Can Be Restored Under...

Whether GST Registration Cancelled for Non-Filing of Returns Can Be Restored Under Rule 22(4) Proviso Despite Delay in Appeal? Gauhati High Court Answers

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Gauhati High Court has permitted a Lakhimpur-based proprietorship firm to approach the tax authorities for restoration of its cancelled GST registration, holding that statutory relief under the proviso to Rule 22(4) of the CGST Rules, 2017 remains available if pending returns and dues are cleared. The bench of Justice Sanjay Kumar Medhi has observed…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Service Tax Demand Based Solely on Form 26AS Unsustainable When Underlying Services Are Exempt: CESTAT

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

SEBI Suspends General Manager in Vigilance Case Linked to SME IPO Probe

In a significant internal development, the Securities and Exchange Board of India (SEBI) has...

HRA Claims: Disclosure of Landlord Relationship to Become Mandatory Under New Draft Tax Rules

In a significant move aimed at plugging revenue leakages and preventing misuse of House...

GSTN Enables Online Facility to Withdraw from R. 14A Registration via Form GST REG-32

The Goods and Services Tax Network (GSTN) has introduced a new online functionality allowing...

More like this

Service Tax Demand Based Solely on Form 26AS Unsustainable When Underlying Services Are Exempt: CESTAT

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

SEBI Suspends General Manager in Vigilance Case Linked to SME IPO Probe

In a significant internal development, the Securities and Exchange Board of India (SEBI) has...

HRA Claims: Disclosure of Landlord Relationship to Become Mandatory Under New Draft Tax Rules

In a significant move aimed at plugging revenue leakages and preventing misuse of House...