Judgement

The court observed that the reason for not filing the GST return was genuine and therefore restored the GST registration under some conditions.

HC Restores Cancelled GST Number, Orders Tax Payment Without ITC Adjustment

Madras High Court quashes 12% GST demand caused by typo, orders fresh assessment under 1% Composition Scheme if conditions are met.

Finance Minister clarified that small vendors will not receive GST notices solely for UPI transactions, ensuring ease of business

Therefore, the court revoked the cancellation of registration of GST subject to certain ITC claim conditions.

Delhi High Court set aside a Rs 4.04 crore GST demand due to non-upload of Show Cause Notice and RUDs.

The court dismissed the petition, and the petitioner was ordered to pay Rs 50,000 as cost to the Delhi High Court Bar Association within 2 weeks.