Six months GST Return filing default for Cancellation of Registration

Phoenix Rubbers Vs Commercial Tax Officer (Kerala High Court) Default in filing return for the period of six months should be existing both at time of issuance of notice and passing order for cancellation of the registration under Section 29(2)(c), sets aside the order cancelling the registration. Sec. 29(2)(c) mandates that power for the cancellation of registration in a case where there is continuous six months’ default on the part of the assessee in filing the returns. Since the competent official is obliged to issue a notice in the nature of Ext.P-1 before he passes final orders, it ...