Bihar HC Upholds GST Registration Cancellation for Non-Filing of Returns

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...