Delay in filing revocation of cancellation of GST registration to be condoned as livelihood of several persons was at stake: HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 25 March, 2023
Latest from Taxmann
Case Details: S A Traders v. Commissioner State Goods and Services Tax - [2023] 148 taxmann.com 358 (Uttarakhand)
Judiciary and Counsel Details
-
- Sanjaya Kumar Mishra, J.
- Shariq Khurshid, Learned Counsels for the Appellant.
- Shobhit Saharia, Learned Counsels for the Respondent.
Facts of the Case
The petitioner was a sole proprietorship concern and running a business of Scrap. The registration was cancelled and it filed writ petition before the High Court seeking permission to file revocation application for restoration of registration. It was contended that notice was issued in which nil demand was outstanding against it.
High Court Held
The Honorable High Court noted that the livelihood of several persons working with the petitioner’s company was at stake due to cancellation of registration. The time limit for filing appeal against the cancellation order was also expired.
Therefore, the Court decided to waive the limitation and direct the petitioner to file application for revocation. However, the petitioner was also directed to submit returns for the defaulted six months and any further completed months after the revocation.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
