https://www.taxtmi.com/caselaws?id=764855 The HC addressed the cancellation of the petitioner's registration under the CGST Act for non-filing of returns over six months. The court found that the cancellation was justified under Section 29(2) but acknowledged the petitioner's efforts to comply post-cancellation. Citing the precedent set in the Suguna Cutpiece Center case, the HC ruled that the petitioner was entitled to revocation of the cancellation, provided they fulfilled specific conditions, including filing returns and paying dues. The court emphasized adherence to these conditions to prevent misuse of the revocation order. en-us Thu, 02 Jan 2025 00:00:00 +0530 Mon, 20 Jan 2025 08:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764855 The HC addressed the cancellation of the petitioner's registration under the CGST Act for non-filing of returns over six months. The court found that the cancellation was justified under Section 29(2) but acknowledged the petitioner's efforts to comply post-cancellation. Citing the precedent set in the Suguna Cutpiece Center case, the HC ruled that the petitioner was entitled to revocation of the cancellation, provided they fulfilled specific conditions, including filing returns and paying dues. The court emphasized adherence to these conditions to prevent misuse of the revocation order. Case-Laws GST Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764855