https://www.taxtmi.com/caselaws?id=425671 HC allowed revival of GST registration that was canceled due to non-filing of returns. The petitioner's appeal had been dismissed for exceeding limitation period. Following precedent from similar cases, the court quashed the cancellation order, permitting the petitioner to restore registration subject to specific conditions: filing all pending returns, paying outstanding taxes with interest, and meeting future tax liabilities in cash. The court balanced legitimate business continuity with tax compliance requirements, providing a structured pathway for the petitioner to rectify defaults. en-us Thu, 26 May 2022 00:00:00 +0530 Fri, 04 Apr 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425671 HC allowed revival of GST registration that was canceled due to non-filing of returns. The petitioner's appeal had been dismissed for exceeding limitation period. Following precedent from similar cases, the court quashed the cancellation order, permitting the petitioner to restore registration subject to specific conditions: filing all pending returns, paying outstanding taxes with interest, and meeting future tax liabilities in cash. The court balanced legitimate business continuity with tax compliance requirements, providing a structured pathway for the petitioner to rectify defaults. Case-Laws GST Thu, 26 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425671