https://www.taxtmi.com/caselaws?id=763934 GST registration cancellation for non-filing of returns may be addressed through statutory revocation where the taxpayer is ready to cure defaults. The registration here had been cancelled after six months of continuous non-filing, and the petitioner expressed willingness to file pending returns and pay outstanding tax, interest and penalty. The Court permitted the petitioner to seek revocation under Section 30(2) of the CGST Act within the stipulated time and directed the competent authority to decide the application in accordance with law. The cancellation order itself was not quashed in the writ proceedings. en-us Fri, 06 Dec 2024 00:00:00 +0530 Tue, 08 Jul 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763934 GST registration cancellation for non-filing of returns may be addressed through statutory revocation where the taxpayer is ready to cure defaults. The registration here had been cancelled after six months of continuous non-filing, and the petitioner expressed willingness to file pending returns and pay outstanding tax, interest and penalty. The Court permitted the petitioner to seek revocation under Section 30(2) of the CGST Act within the stipulated time and directed the competent authority to decide the application in accordance with law. The cancellation order itself was not quashed in the writ proceedings. Case-Laws GST Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763934