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Bihar HC Upholds GST Registration Cancellation for Non-Filing of Returns
Case Law Details
- Case Name
- Rahul Kumar Vs Union of India through the Secretary (Patna High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Patna High Court
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Rahul Kumar Vs Union of India through the Secretary (Patna High Court)
Introduction: In a recent case before the Patna High Court, the issue of GST registration cancellation due to non-filing of returns was contested by the petitioner, Mr. Rahul Kumar. However, the court upheld the cancellation order, citing procedural irregularities and the petitioner’s failure to avail of appellate remedies.
Detailed Analysis: The petitioner challenged the cancellation of registration by the order dated 14.01.2021, arguing that the show-cause notice issued on 29.12.2020 directed appearance on 24.12.202...
