Tax Guru

GST Registration Revival Allowed Due to COVID-19 Delay on Tax Payment & Return Filing

The issue involved cancellation for non-filing of returns during the pandemic. The Court held that registration can be restored subject to filing returns and payment of ...
Tax Guru

GST Registration cannot be cancelled for NIL Return: Uttarakhand HC

The Court held that filing NIL returns does not fall within the grounds specified under Section 29(2) of the GST Act. As a ...