https://www.taxtmi.com/article/detailed?id=11048 Cancellation of GST registration cannot be sustained solely because returns were filed late; the authority must provide dispositive reasoning, consider facts such as pandemic disruption and the effect of cancellation on subsequent compliance, and reconsider the matter on merits with all available information and the taxpayer's opportunity to be heard within the period directed by the court. en-us Wed, 01 Feb 2023 08:57:14 +0530 Wed, 01 Feb 2023 08:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11048 Cancellation of GST registration cannot be sustained solely because returns were filed late; the authority must provide dispositive reasoning, consider facts such as pandemic disruption and the effect of cancellation on subsequent compliance, and reconsider the matter on merits with all available information and the taxpayer's opportunity to be heard within the period directed by the court. Articles Goods and Services Tax - GST Wed, 01 Feb 2023 08:57:14 +0530 https://www.taxtmi.com/article/detailed?id=11048