Non-furnishing of Return Due to Cancellation of Registration: Calcutta HC set aside Demand of Late Fee [Read Order]

By Yogitha S. Yogesh - On June 2, 2023 3:00 pm - 2 mins read
Non-furnishing of Return Due to Cancellation of Registration - Calcutta HC set aside Demand of Late Fee - TAXSCAN

In a recent case,  the Calcutta High Court set aside the demand for late fees since the non-furnishing of the return was due to the cancellation of registration. M/s. Modicum Enterprise (OPC) Private Limited, the appellant was a registered dealer under the provisions of the Central Goods and Services Tax Act, 2017. The registration was…

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