https://www.taxtmi.com/caselaws?id=420744 The dominant issue was whether cancellation of a taxpayer's GST registration for continuous non-filing of returns for six months should be sustained. Applying its earlier ruling on the same point, the HC held that permanently excluding such taxpayers from the GST system serves no useful purpose and that revenue interests can be protected by imposing safeguards while permitting revival. On that legal basis, the impugned cancellation orders were quashed, and restoration of registration was directed subject to compliance with specified conditions. en-us Fri, 01 Apr 2022 00:00:00 +0530 Fri, 26 Dec 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420744 The dominant issue was whether cancellation of a taxpayer's GST registration for continuous non-filing of returns for six months should be sustained. Applying its earlier ruling on the same point, the HC held that permanently excluding such taxpayers from the GST system serves no useful purpose and that revenue interests can be protected by imposing safeguards while permitting revival. On that legal basis, the impugned cancellation orders were quashed, and restoration of registration was directed subject to compliance with specified conditions. Case-Laws GST Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420744