https://www.taxtmi.com/caselaws?id=443380 Cancellation of GST registration for continuous non-filing of returns was challenged on the premise that cancellation could not be ordered when tax with interest under s.50 CGST Act could be demanded. The HC held that s.50 (interest for delayed payment) and s.29 (cancellation for six months' continuous non-filing of returns) operate in distinct fields and are not contradictory; failure to file returns for six consecutive months statutorily attracts cancellation. The HC further held that the statutory appellate remedy against cancellation had to be pursued within the prescribed period and writ jurisdiction was not warranted where no jurisdictional error was shown. The cancellation was upheld and the writ petition was dismissed, with liberty to seek fresh registration. en-us Thu, 14 Sep 2023 00:00:00 +0530 Mon, 12 Jan 2026 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443380 Cancellation of GST registration for continuous non-filing of returns was challenged on the premise that cancellation could not be ordered when tax with interest under s.50 CGST Act could be demanded. The HC held that s.50 (interest for delayed payment) and s.29 (cancellation for six months' continuous non-filing of returns) operate in distinct fields and are not contradictory; failure to file returns for six consecutive months statutorily attracts cancellation. The HC further held that the statutory appellate remedy against cancellation had to be pursued within the prescribed period and writ jurisdiction was not warranted where no jurisdictional error was shown. The cancellation was upheld and the writ petition was dismissed, with liberty to seek fresh registration. Case-Laws GST Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443380