While GST simplified taxation in many ways, it also introduced complex compliance requirements involving invoice management, ...
The Gauhati High Court held that a taxpayer whose GST registration was cancelled for non-filing of returns could seek restoration by complying with the proviso to Rule 22(4) of the CGST Rules. It ...
The Karnataka High Court restored GST registration cancelled for non-filing of returns, despite the appeal being dismissed on limitation grounds. The Court held that restoration could be granted where ...