GST Registration Cancellation Quashed: Tax Paid, Compliance Assured

Kirtidan Samarthdan Gadhavi Vs State of Gujarat & Anr. (Gujarat High Court) Gujarat High Court held that order cancelling GST registration for non-filing of GST return set aside since tax along with interest and penalty already paid and petitioner is ready and willing to abide by the provisions of GST Act and Rules. Facts- The petitioner is a proprietor of M/s. Kirtidan Gadhavi and is engaged in providing services of performing arts. The petitioner got registration under the Gujarat Goods and Services Tax Act, 2017 w.e.f. 26.10.2017. On 09.11.2022, a system generated show-cause notice u/s....