Bombay High Court
For assessee
High Courts
Rulings of the High Court of Bombay, newest first.
2 rulings found
Bombay High Court
Where GST-registered company’s registration was cancelled for non-filing of GSTR-3B despite no allegation of fraud or intentional default, and petitioner undertook to pay all outstanding GST with interest, late fee and penalty, registration was to be restored upon such payment, failing which petition would stand dismissed
Bombay High Court
Where petitioner defaulted in GST return filing for over six months leading to registration cancellation and failed to pursue a timely appeal, since there was no allegation of fraud, default occurred due to financial constraints proximate to Covid-19 period, and readiness to clear dues was shown, restoration of registration was to be permitted upon payment of dues and compliance within stipulated time