https://www.taxtmi.com/caselaws?id=764340 The SC examined a GST registration cancellation case involving a taxpayer's non-filing of returns due to hospitalization. The court found the cancellation procedurally valid but granted conditional restoration of registration. The petitioner must file pending returns and pay outstanding taxes. The judgment balanced statutory compliance with consideration of genuine health-related impediments to procedural requirements. en-us Sat, 19 Oct 2024 00:00:00 +0530 Tue, 03 Jun 2025 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764340 The SC examined a GST registration cancellation case involving a taxpayer's non-filing of returns due to hospitalization. The court found the cancellation procedurally valid but granted conditional restoration of registration. The petitioner must file pending returns and pay outstanding taxes. The judgment balanced statutory compliance with consideration of genuine health-related impediments to procedural requirements. Case-Laws GST Sat, 19 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764340