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If Registered with GST Liable to file GST Return despite Not Liable to Pay GST
Case Law Details
- Case Name
- Joy Mathew, Proprietor, Abra Film International Vs Union of India (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Joy Mathew, Proprietor, Abra Film International Vs Union of India (Kerala High Court)
The present writ petition is based on the facts that owing to the advent of the new GST regime in case petitioner who is registered with GST is of the view that, is not liable to pay tax for these period need not file GST returns showing nil, but the provisions of the Act envisages requirement of filing returns. The aforementioned difficulty has been agitated in the present writ petition.
High Court states that the Petitioner is engaged in the production and distribution of films and had been...
