https://www.taxtmi.com/caselaws?id=460276 An unspeaking GST registration cancellation order was found vulnerable because it disclosed no reasons and the notice did not clearly specify the alleged default of continuous non-filing of returns for six months. The expiry of an Amnesty Scheme did not bar relief where the cancellation itself lacked reasons. The Court accepted the petitioner's undertaking to pay the tax, interest and penalty within one month and to file the pending returns, and granted conditional restoration of registration. If the undertaking is complied with, registration is to be restored; if not, the cancellation will remain effective. en-us Mon, 30 Oct 2023 00:00:00 +0530 Fri, 17 Jan 2025 20:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460276 An unspeaking GST registration cancellation order was found vulnerable because it disclosed no reasons and the notice did not clearly specify the alleged default of continuous non-filing of returns for six months. The expiry of an Amnesty Scheme did not bar relief where the cancellation itself lacked reasons. The Court accepted the petitioner's undertaking to pay the tax, interest and penalty within one month and to file the pending returns, and granted conditional restoration of registration. If the undertaking is complied with, registration is to be restored; if not, the cancellation will remain effective. Case-Laws Indian Laws Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460276