https://www.taxtmi.com/caselaws?id=458698 Cancellation of GST registration for non-filing of returns may be interfered with in writ jurisdiction where denial of restoration would unfairly affect the right to carry on trade and livelihood, especially if the statutory appeal is barred by limitation. The Court treated GST compliance as important but emphasised that the tax regime should facilitate legitimate business rather than stifle it, and that small traders may not always effectively respond to cancellation notices. In such cases, restoration may be allowed subject to the assessee regularising compliance by filing the required returns within the time granted. en-us Fri, 12 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458698 Cancellation of GST registration for non-filing of returns may be interfered with in writ jurisdiction where denial of restoration would unfairly affect the right to carry on trade and livelihood, especially if the statutory appeal is barred by limitation. The Court treated GST compliance as important but emphasised that the tax regime should facilitate legitimate business rather than stifle it, and that small traders may not always effectively respond to cancellation notices. In such cases, restoration may be allowed subject to the assessee regularising compliance by filing the required returns within the time granted. Case-Laws GST Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458698