https://www.taxtmi.com/article/detailed?id=10823 The High Court held that where non filing of GST returns resulted from the sudden death of the auditor and a show cause notice was not received, the Court could, under Article 226, condone delay that the Appellate Authority under Section 107 could not, set aside the cancellation order and direct restoration of GST registration, permitting the petitioner to file outstanding returns subject to payment of outstanding dues. en-us Tue, 22 Nov 2022 09:05:02 +0530 Tue, 22 Nov 2022 09:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10823 The High Court held that where non filing of GST returns resulted from the sudden death of the auditor and a show cause notice was not received, the Court could, under Article 226, condone delay that the Appellate Authority under Section 107 could not, set aside the cancellation order and direct restoration of GST registration, permitting the petitioner to file outstanding returns subject to payment of outstanding dues. Articles Goods and Services Tax - GST Tue, 22 Nov 2022 09:05:02 +0530 https://www.taxtmi.com/article/detailed?id=10823