https://www.taxtmi.com/caselaws?id=759332 Cancellation of GST registration for non-filing of returns may be interfered with in writ jurisdiction where the default is not shown to be deliberate and the cancellation prevents the assessee from carrying on business. The High Court treated the absence of an effective statutory appeal due to limitation as relevant to the exercise of writ powers, and emphasized that GST law is intended to facilitate trade and revenue collection, not to shut down a small trader. Relief was granted subject to compliance with the directions in the governing precedent, resulting in restoration of registration. en-us Wed, 24 Jan 2024 00:00:00 +0530 Mon, 12 May 2025 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759332 Cancellation of GST registration for non-filing of returns may be interfered with in writ jurisdiction where the default is not shown to be deliberate and the cancellation prevents the assessee from carrying on business. The High Court treated the absence of an effective statutory appeal due to limitation as relevant to the exercise of writ powers, and emphasized that GST law is intended to facilitate trade and revenue collection, not to shut down a small trader. Relief was granted subject to compliance with the directions in the governing precedent, resulting in restoration of registration. Case-Laws GST Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759332