GST DAILY – 244

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HC directed restoration of GST registration as assessee was ready to deposit tax, penalty & interest

THE HON’BLE JAMMU AND KASHMIR HIGH COURT IN THE CASE OF ABDUL AHAD WANI V/s UNION TERRITORY OF J&K, decided on 1-4-2024

 👉 Issue:-

✔️ Can Assessee cancelled GST Registration be restored if he expressed willingness to deposit taxes, penalty, and interest in accordance with GST Act, 2017?

👉 The Hon’ble High Court Judgement:

✔️ Where show cause notice was issued to assessee which was not responded to by him consequently leading to cancellation of registration, assessee expressed willingness to deposit taxes, penalty, and interest in accordance with GST Act, 2017, provided his GST number was restored and in absence of objections from revenue,

Section 29 of Central Goods and Services Tax Act, 2017