https://www.taxtmi.com/caselaws?id=421032 The HC allowed the petition challenging GST registration cancellation due to non-filing of returns. The court condoned the delay in filing the revocation application under Rule 23, considering the petitioner's illness. The court directed that upon payment of all dues (tax, interest, penalty, and late fees) within two weeks, the competent authority must consider the revocation application on merits. The department was instructed to facilitate return filing by reopening the portal once the petitioner complied with the payment requirements. The judgment emphasized the importance of statutory compliance while allowing reasonable opportunity for genuine cases. en-us Wed, 06 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421032 The HC allowed the petition challenging GST registration cancellation due to non-filing of returns. The court condoned the delay in filing the revocation application under Rule 23, considering the petitioner's illness. The court directed that upon payment of all dues (tax, interest, penalty, and late fees) within two weeks, the competent authority must consider the revocation application on merits. The department was instructed to facilitate return filing by reopening the portal once the petitioner complied with the payment requirements. The judgment emphasized the importance of statutory compliance while allowing reasonable opportunity for genuine cases. Case-Laws GST Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421032