https://www.taxtmi.com/caselaws?id=299892 The appeal was allowed based on the extension of the limitation period due to the COVID-19 pandemic, condoning the delay in filing. The cancellation of the appellant's GST registration and the determination of tax liability were found to be incorrect as the proper assessment procedure under Section 62 was not followed. The appellant's compliance by filing pending returns and willingness to pay government dues led to the direction for revocation of registration. The adjudicating authority was instructed to verify payments and recover any dues, with the appellant required to cooperate during verification. en-us Mon, 05 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299892 The appeal was allowed based on the extension of the limitation period due to the COVID-19 pandemic, condoning the delay in filing. The cancellation of the appellant's GST registration and the determination of tax liability were found to be incorrect as the proper assessment procedure under Section 62 was not followed. The appellant's compliance by filing pending returns and willingness to pay government dues led to the direction for revocation of registration. The adjudicating authority was instructed to verify payments and recover any dues, with the appellant required to cooperate during verification. Case-Laws GST Mon, 05 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299892