LatestGoods & Service Tax (GST) 25 June 2026
GST 1st Appeal filed after delay of 21 months: Patna HC refuses relief against Registration cancellation for non-filing of return
The Patna High Court has refused to interfere with the cancellation of a taxpayer's GST registration, after a 21-month delay in filing returns. The court held that the taxpayer's negligence in filing their returns was sufficient grounds for cancellation.
GST First Appeal Gets Rejected by Patna HC After Long Delay
The Patna High Court has dealt a blow to a taxpayer who had their GST registration cancelled for non-filing of returns. *21 months after the fact*, the taxpayer lodged their first appeal against the decision, but the court refused to grant relief.
- Reasons for cancellation*: The court held that the taxpayer's negligence in filing their GST returns was sufficient grounds for the cancellation of their registration. The delay in filing returns was seen as a clear indication of the taxpayer's lack of interest in adhering to tax regulations.
*Invoking diligence*: The court's decision marks a warning to taxpayers who delay in filing their GST returns, citing the importance of being diligent and prompt in meeting tax obligations.
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