https://www.taxtmi.com/caselaws?id=435940 The HC examined a GST registration cancellation case involving late return filing. The court found the registration cancellation and rejection of revocation application unsustainable. The HC directed restoration of GSTIN and excluded the period between 16.10.2020 to 22.04.2022 from penalty calculations, recognizing the administrative delays impacting the taxpayer's compliance. en-us Fri, 24 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435940 The HC examined a GST registration cancellation case involving late return filing. The court found the registration cancellation and rejection of revocation application unsustainable. The HC directed restoration of GSTIN and excluded the period between 16.10.2020 to 22.04.2022 from penalty calculations, recognizing the administrative delays impacting the taxpayer's compliance. Case-Laws GST Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435940