https://www.taxtmi.com/caselaws?id=421313 The HC allowed the writ petition challenging GST registration cancellation, subject to specific conditions. The petitioner must file all outstanding returns, pay defaulted tax with interest, and pay fines for late filing. Restrictions were placed on utilizing Input Tax Credit, requiring scrutiny and approval before use for future tax liabilities. The petitioner must pay GST in cash for periods after cancellation. Upon compliance with all conditions, including tax payment, penalties, and return filing, the registration would be immediately restored. No costs were imposed. en-us Tue, 19 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421313 The HC allowed the writ petition challenging GST registration cancellation, subject to specific conditions. The petitioner must file all outstanding returns, pay defaulted tax with interest, and pay fines for late filing. Restrictions were placed on utilizing Input Tax Credit, requiring scrutiny and approval before use for future tax liabilities. The petitioner must pay GST in cash for periods after cancellation. Upon compliance with all conditions, including tax payment, penalties, and return filing, the registration would be immediately restored. No costs were imposed. Case-Laws GST Tue, 19 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421313