Patna HC Allows 30 Days for Filing Returns After GST Revocation

Utkrisht Logistics Vs State of Bihar (Patna High Court) Patna HC grants 30 Days for Returns Filing Post GST Registration cancellation Revocation In the case of Utkrisht Logistics Vs State of Bihar, the Patna High Court addressed the issue of revocation of GST registration due to unfiled returns. The petitioner challenged the order refusing to cancel the revocation based on the non-filing of GST returns. The court examined the relevant provisions of the Central Goods and Services Tax (CGST) Rules, particularly focusing on Rule 23, which outlines the procedure for the revocation of cancellation....