No need to File Return under GST Act when Business Cease To Exist: Delhi HC sets aside Cancellation of GST Registration due to Non-Filing of Returns for Six Months [Read Order]

By Yogitha S. Yogesh - On August 2, 2023 2:30 pm - 2 mins read

File-Return - GST- Act - Business -Cease - Delh HC Cancellation GSTRegistration Non-Filing Returns-taxscan

In a significant case, the Delhi High Court set aside the cancellation of Goods and Service Tax (GST) registration due to non-filing of returns for six months as there is no need to file return when business cease to exist The petitioner, Ashish Garg challenged the impugned order passed by the Adjudicating Authority, cancelling the…

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