https://www.taxtmi.com/article/detailed?id=11238 GST provisions must not be interpreted to deny the right to trade and commerce; where cancellation of GST registration for non-filing occurred due to pandemic-linked hardship and statutory appeal failed on a technical ground, constitutional jurisdiction may be exercised to restore registration subject to filing outstanding returns and payment of pending dues with applicable interest, penalty and fees, balancing the taxpayer's livelihood and the state's revenue interests. en-us Fri, 24 Mar 2023 09:53:17 +0530 Fri, 24 Mar 2023 09:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11238 GST provisions must not be interpreted to deny the right to trade and commerce; where cancellation of GST registration for non-filing occurred due to pandemic-linked hardship and statutory appeal failed on a technical ground, constitutional jurisdiction may be exercised to restore registration subject to filing outstanding returns and payment of pending dues with applicable interest, penalty and fees, balancing the taxpayer's livelihood and the state's revenue interests. Articles Goods and Services Tax - GST Fri, 24 Mar 2023 09:53:17 +0530 https://www.taxtmi.com/article/detailed?id=11238