https://www.taxtmi.com/caselaws?id=444706 GST registration cancellation for non-filing of returns may warrant writ relief where expiry of the statutory appellate limitation leaves a small trader without a meaningful remedy. Article 226 can be invoked in appropriate circumstances to prevent procedural rigidity from impairing the right to carry on business and livelihood or permanently excluding an assessee from the GST framework. A restorative approach supports revival of registration subject to applicable safeguards, allowing legitimate trade and revenue collection to continue. The writ petition received partial substantive relief through application of these principles. en-us Fri, 29 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444706 GST registration cancellation for non-filing of returns may warrant writ relief where expiry of the statutory appellate limitation leaves a small trader without a meaningful remedy. Article 226 can be invoked in appropriate circumstances to prevent procedural rigidity from impairing the right to carry on business and livelihood or permanently excluding an assessee from the GST framework. A restorative approach supports revival of registration subject to applicable safeguards, allowing legitimate trade and revenue collection to continue. The writ petition received partial substantive relief through application of these principles. Case-Laws GST Fri, 29 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444706