GST Registration Restored as Taxpayer Was Given Final Chance to File Returns

Marjina Khatun C/o Anarul Islam Sarkar Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court considered a writ petition challenging an order dated 31 July 2024 by the adjudicating authority under the Central Goods and Services Tax Act, 2017, cancelling the petitioner’s GST registration on the ground of failure to file returns for a specified period. The petitioner submitted that although an appellate remedy existed under Section 107 of the CGST Act, the statutory period of three months and the additional grace period of thirty days prescribed under Section 107(4) had alr...