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Non-filing of returns for six months is insufficient ground to cancel GST registration with retrospective date
THE Hon’ble Delhi HIGH COURT in the case of BALAJEE PLASTOMERS PVT. LTD. V/s COMMISSIONER OF DELHI GST decided on 8-11-2023
👉 Issue
✔️Is it valid ground that if Assessee had not furnished any return for a period of six months?
Hon’ble High Court Judgement
✔️ 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
Section 29 of Central Goods and Services Tax Act, 2017
Regards 🙏
CA PRADEEP MODI
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