https://www.taxtmi.com/caselaws?id=435240 GST registration cancellation for non-filing of returns was set aside because the appellate rejection on limitation would otherwise leave the taxpayer without an effective remedy where the GST Tribunal had not been constituted. The Telangana HC applied its earlier view that, in a suo motu cancellation matter, denial of revocation relief solely on the ground of expiry of time is inappropriate when the assessee still needs an opportunity to place the relevant returns and explanation. The matter was remanded to the competent authority for fresh consideration after hearing the petitioner and receiving the pending returns. en-us Thu, 09 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435240 GST registration cancellation for non-filing of returns was set aside because the appellate rejection on limitation would otherwise leave the taxpayer without an effective remedy where the GST Tribunal had not been constituted. The Telangana HC applied its earlier view that, in a suo motu cancellation matter, denial of revocation relief solely on the ground of expiry of time is inappropriate when the assessee still needs an opportunity to place the relevant returns and explanation. The matter was remanded to the competent authority for fresh consideration after hearing the petitioner and receiving the pending returns. Case-Laws GST Thu, 09 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435240