https://www.taxtmi.com/caselaws?id=762348 The HC set aside orders cancelling GST registration and dismissing appeal on limitation grounds. The petitioner's registration was cancelled for non-filing GSTR 3B returns for six consecutive months. The Court found the authorities failed to properly consider the petitioner's reply and noted discrepancies in the adjudication process, including ambiguity regarding deposit amounts mentioned as "zero." The Court allowed the petition, restored the petitioner's right to challenge future orders, and granted liberty to respondents to issue fresh show cause notice if necessary while ensuring legal compliance. en-us Tue, 26 Nov 2024 00:00:00 +0530 Wed, 25 Jun 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762348 The HC set aside orders cancelling GST registration and dismissing appeal on limitation grounds. The petitioner's registration was cancelled for non-filing GSTR 3B returns for six consecutive months. The Court found the authorities failed to properly consider the petitioner's reply and noted discrepancies in the adjudication process, including ambiguity regarding deposit amounts mentioned as "zero." The Court allowed the petition, restored the petitioner's right to challenge future orders, and granted liberty to respondents to issue fresh show cause notice if necessary while ensuring legal compliance. Case-Laws GST Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762348