https://www.taxtmi.com/caselaws?id=753209 Registration under the CGST/WBGST Acts was cancelled for failure to furnish returns for a continuous six-month period. The statutory appeal was rejected as time-barred beyond the condonable limit, thereby affirming the cancellation; however, the HC held that, given the taxpayer's status as an individual small retailer, an additional opportunity was warranted to regularise compliance. The HC set aside the cancellation order on conditions that the taxpayer file all pending returns for the entire default period and pay the requisite tax, interest, fine, and penalty, failing which the benefit would not enure. Petition allowed. en-us Tue, 09 Apr 2024 00:00:00 +0530 Thu, 08 Jan 2026 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753209 Registration under the CGST/WBGST Acts was cancelled for failure to furnish returns for a continuous six-month period. The statutory appeal was rejected as time-barred beyond the condonable limit, thereby affirming the cancellation; however, the HC held that, given the taxpayer's status as an individual small retailer, an additional opportunity was warranted to regularise compliance. The HC set aside the cancellation order on conditions that the taxpayer file all pending returns for the entire default period and pay the requisite tax, interest, fine, and penalty, failing which the benefit would not enure. Petition allowed. Case-Laws GST Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753209