The petitioner submitted that they had not monitored the portal after the cancellation of the registration and thus missed the chance to engage in the proceedings
In a recent ruling, the Madras High Court set aside a GST notice and demand order issued after 5 years of cancellation of GST ( Goods and Services Tax ) registration on mismatch in GST Returns. The petitioner challenged an order dated December 20, 2023, claiming that they were denied a reasonable opportunity to contest…
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