https://www.taxtmi.com/caselaws?id=448904 GST registration cancelled for non-filing of returns may be interfered with in writ jurisdiction where the cancellation would prevent continued business and the assessee is willing to regularise the defaults. The Madras HC treated the consequences of cancellation as severe because registration is integral to carrying on trade, and accepted that exclusion from the GST system should not be permanent where compliance can still be achieved. It therefore recognised relief through restoration of registration, subject to filing the pending returns within the time granted and other directed statutory compliance. en-us Mon, 08 Jan 2024 00:00:00 +0530 Fri, 26 Dec 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448904 GST registration cancelled for non-filing of returns may be interfered with in writ jurisdiction where the cancellation would prevent continued business and the assessee is willing to regularise the defaults. The Madras HC treated the consequences of cancellation as severe because registration is integral to carrying on trade, and accepted that exclusion from the GST system should not be permanent where compliance can still be achieved. It therefore recognised relief through restoration of registration, subject to filing the pending returns within the time granted and other directed statutory compliance. Case-Laws GST Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448904