GST Registration cannot be cancelled for Non-filing of Return when there is no Dubious Process to Evade Tax: Calcutta HC [Read Order]
The Bench directed the respondents/ Department to take a pragmatic view in the matter and permit the assessee to carry on his business. Further clarified that if the assessee complies with the directions, then the assessee's registration under W.B GST Act shall be restored by the Jurisdictional Officer
The Calcutta High Court in a significant case held that Goods and Service Tax ( GST ) Registration cannot be cancelled for Non-filing of return when there is no dubious process to evade tax. Pranabesh Sarkar, the petitioner/ assessee was served with a notice of show cause as to why his registration of the petitioner…
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