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GST Registration Revocation: HC directs petitioner to file returns, pay taxes, interest, penalties and fines
Case Law Details
- Case Name
- Akash Singh Vs State of West Bengal & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Akash Singh Vs State of West Bengal & Ors. (Calcutta High Court)
The case of Akash Singh vs. State of West Bengal & Ors. addresses the cancellation of the petitioner’s GST registration due to non-filing of returns for six consecutive months. The petitioner had appealed under Section 107 of the CGST/WBGST Act, citing precedents from the cases of Subhankar Golder and Rana Chowdhury. Both precedents emphasized granting a second opportunity for compliance to avoid hindering business operations and tax recovery. The court acknowledged that such cancellations could negatively impact revenu...
