https://www.taxtmi.com/highlights?id=76745 Cancellation of GST Registrations - The High Court observed that the petitioner, a wholesaler and distributor, failed to file returns for six months due to ill-health. However, it noted that the cancellation was based on the failure to respond to the show cause notice, issued through an online portal. The court referred to a previous case where it was held that keeping traders out of the GST regime serves no useful purpose. Thus, the court directed the restoration of the petitioner's GST registration upon payment of due amounts and penalties. en-us Fri, 19 Apr 2024 17:09:34 +0530 Fri, 19 Apr 2024 17:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76745 Cancellation of GST Registrations - The High Court observed that the petitioner, a wholesaler and distributor, failed to file returns for six months due to ill-health. However, it noted that the cancellation was based on the failure to respond to the show cause notice, issued through an online portal. The court referred to a previous case where it was held that keeping traders out of the GST regime serves no useful purpose. Thus, the court directed the restoration of the petitioner's GST registration upon payment of due amounts and penalties. Highlights GST Fri, 19 Apr 2024 17:09:34 +0530 https://www.taxtmi.com/highlights?id=76745