Calcutta HC Restores GST Registration Subject to Compliance of Returns

Meheraj Midde Vs Superintendent of Central GST & CX (Calcutta High Court) The Calcutta High Court has ordered the revival of a Goods and Services Tax (GST) registration for an individual, Meheraj Midde, that had been canceled by the tax authorities. The court’s ruling in the case of Meheraj Midde vs. Superintendent of Central GST & CX highlights a pragmatic approach to tax compliance and revenue collection. The petitioner’s GST registration was canceled on April 10, 2023, due to his failure to file returns under Section 39 of the GST Act. The petitioner, represented by his ...