Patna HC upholds GST Registration Cancellation citing Six-Month GSTR Non-Filing and unjustified Appeal Delay [Read Order]

Considering the petitioner’s non-compliance and delay in filing an appeal without justifiable reason, the Patna HC upholds GST registration cancellation
GST - Goods and Service Tax - GST Registration - GSTR - TAXSCAN

In a recent ruling, the Patna High Court upheld the cancellation of the Goods and Service Tax ( GST ) registration due to the non-filing of the Goods and Service Tax ( GST ) return for 6 consecutive months and no reasonable cause for delay in filing the appeal. In early 2021, two companies, Vaibhav…

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