Non-Filing of GST Returns Not a Ground for Cancellation After Tax Payment: Gujarat HC

Abound It Serivices Vs State of Gujarat & Ors. (Gujarat High Court) GST registration cancellation on account of non-filing of returns is impermissible where tax liability discharged The Gujarat High Court held that cancellation of GST registration solely for non-filing of returns is impermissible when the taxpayer has already discharged the full tax liability along with interest and late fees. In this case, the petitioner had paid all dues for March to May 2024 through the Electronic Cash Ledger but failed to file the returns, leading to the issuance of a show-cause notice and cancellation...