https://www.taxtmi.com/article/detailed?id=11352 Cancellation of GST registration for non-filing of returns must observe natural justice; authorities cannot cancel solely because a registrant failed to reply to a show cause notice without evaluating whether facts warrant cancellation. Affected persons must seek revocation through the statutory procedure, file outstanding returns up to the effective date of cancellation and pay tax, interest, penalty and late fees; courts have allowed waiver of limitation and directed prompt consideration of revocation applications. A government notification provides a limited extension to apply for revocation subject to these conditions, with no further extensions permitted. en-us Mon, 24 Apr 2023 09:12:55 +0530 Mon, 24 Apr 2023 09:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11352 Cancellation of GST registration for non-filing of returns must observe natural justice; authorities cannot cancel solely because a registrant failed to reply to a show cause notice without evaluating whether facts warrant cancellation. Affected persons must seek revocation through the statutory procedure, file outstanding returns up to the effective date of cancellation and pay tax, interest, penalty and late fees; courts have allowed waiver of limitation and directed prompt consideration of revocation applications. A government notification provides a limited extension to apply for revocation subject to these conditions, with no further extensions permitted. Articles Goods and Services Tax - GST Mon, 24 Apr 2023 09:12:55 +0530 https://www.taxtmi.com/article/detailed?id=11352