https://www.taxtmi.com/caselaws?id=422192 The HC disposed of a writ petition challenging GST registration cancellation due to non-filing of returns for six months. The petitioner's appeal against the cancellation order was filed with a nineteen-month delay, exceeding the statutory limitation period of three months (with maximum one-month condonation allowed). Acknowledging this procedural barrier, the court noted that since the cancellation order indicated no outstanding tax liability, the petitioner could apply for fresh registration under Section 25 of the CGST Act. The HC granted liberty to the petitioner to pursue this alternative remedy. en-us Tue, 19 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422192 The HC disposed of a writ petition challenging GST registration cancellation due to non-filing of returns for six months. The petitioner's appeal against the cancellation order was filed with a nineteen-month delay, exceeding the statutory limitation period of three months (with maximum one-month condonation allowed). Acknowledging this procedural barrier, the court noted that since the cancellation order indicated no outstanding tax liability, the petitioner could apply for fresh registration under Section 25 of the CGST Act. The HC granted liberty to the petitioner to pursue this alternative remedy. Case-Laws GST Tue, 19 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422192