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…
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
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.
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