https://www.taxtmi.com/caselaws?id=419755 The HC allowed a writ petition challenging GST registration cancellation despite the petitioner's failure to file returns due to business closure. The court determined that keeping the taxpayer outside the GST regime would not serve any purpose and would harm revenue collection. The petition was granted with specific conditions: petitioner must file all pending returns, pay outstanding taxes with interest, comply with restrictions on Input Tax Credit, and meet future tax obligations within stipulated timeframes. The respondents were directed to make necessary changes to the GST portal to facilitate compliance. en-us Thu, 10 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419755 The HC allowed a writ petition challenging GST registration cancellation despite the petitioner's failure to file returns due to business closure. The court determined that keeping the taxpayer outside the GST regime would not serve any purpose and would harm revenue collection. The petition was granted with specific conditions: petitioner must file all pending returns, pay outstanding taxes with interest, comply with restrictions on Input Tax Credit, and meet future tax obligations within stipulated timeframes. The respondents were directed to make necessary changes to the GST portal to facilitate compliance. Case-Laws GST Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419755