https://www.taxtmi.com/caselaws?id=434025 Delhi HC allowed petition challenging cancellation of GST registration for default in filing returns beyond six months. Court found the cancellation order dated 28.12.2020 unsustainable as it failed to consider petitioner's response to show cause notice or discuss the explanation provided. Despite delayed filing, petitioner had subsequently filed returns and paid taxes with penalty. Following Madras HC precedent in TVL Suguna Cutpiece Center case, court noted authorities should not permanently debar assessees from GST system. HC directed respondents to restore petitioner's registration without examining mandatory nature of Section 30 time limits, emphasizing procedural fairness in cancellation proceedings. en-us Thu, 09 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434025 Delhi HC allowed petition challenging cancellation of GST registration for default in filing returns beyond six months. Court found the cancellation order dated 28.12.2020 unsustainable as it failed to consider petitioner's response to show cause notice or discuss the explanation provided. Despite delayed filing, petitioner had subsequently filed returns and paid taxes with penalty. Following Madras HC precedent in TVL Suguna Cutpiece Center case, court noted authorities should not permanently debar assessees from GST system. HC directed respondents to restore petitioner's registration without examining mandatory nature of Section 30 time limits, emphasizing procedural fairness in cancellation proceedings. Case-Laws GST Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434025