https://www.taxtmi.com/caselaws?id=760833 The HC disposed of writ petitions challenging GST registration cancellation for non-filing returns and rejection of time-barred appeals. The court noted that keeping small-scale entrepreneurs out of GST regime serves no useful purpose as they continue business operations. The HC emphasized that many small traders, including carpenters, electricians, and fabricators, are uneducated and unfamiliar with email technology despite providing email IDs through agents during registration. The court criticized the department's notice system as ineffective, stating cancellation amounts to "capital punishment" for traders, potentially destroying businesses built over years. The HC directed the GST department to consider amending provisions and implementing SMS notifications in regional languages to better serve small entrepreneurs. en-us Wed, 06 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760833 The HC disposed of writ petitions challenging GST registration cancellation for non-filing returns and rejection of time-barred appeals. The court noted that keeping small-scale entrepreneurs out of GST regime serves no useful purpose as they continue business operations. The HC emphasized that many small traders, including carpenters, electricians, and fabricators, are uneducated and unfamiliar with email technology despite providing email IDs through agents during registration. The court criticized the department's notice system as ineffective, stating cancellation amounts to "capital punishment" for traders, potentially destroying businesses built over years. The HC directed the GST department to consider amending provisions and implementing SMS notifications in regional languages to better serve small entrepreneurs. Case-Laws GST Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760833