Inability to file GST Return GSTR-3B due to unavoidable Circumstances: Bombay HC directs to restore Registration Cancelled w/o Opportunity of Hearing [Read Order]

Bombay HC directed to restore GST Registration of Petitioner in light of Inability to file Returns, subject to filing of all pending returns within a time limit
Inability - GST Return GSTR-3B - unavoidable Circumstances - Bombay HC - restore Registration canceled - Opportunity of Hearing- taxscan

The Bombay high Court has directed the department to restore the Goods and Services Tax (GST) Registration which was canceled for non-filing of GST Returns, without affording an opportunity of hearing to the petitioner. According to the petitioner, the GST Superintendent issued an order on April 17, 2023, canceling the petitioner’s GST registration under the…

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