https://www.taxtmi.com/caselaws?id=766039 GST registration cancellation for continuous non-filing of returns was quashed, as the Court followed the approach that default could be cured by granting one further opportunity where restoration would enable filing of returns and recovery of dues. The cancellation notice, cancellation order and appellate affirmation were set aside, but the benefit was made conditional on filing all pending GST returns and paying the requisite tax, interest, penalty, fine and late fees within the stipulated time. The portal was directed to be opened to facilitate compliance, and failure to comply would revive the cancellation. en-us Tue, 21 Jan 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766039 GST registration cancellation for continuous non-filing of returns was quashed, as the Court followed the approach that default could be cured by granting one further opportunity where restoration would enable filing of returns and recovery of dues. The cancellation notice, cancellation order and appellate affirmation were set aside, but the benefit was made conditional on filing all pending GST returns and paying the requisite tax, interest, penalty, fine and late fees within the stipulated time. The portal was directed to be opened to facilitate compliance, and failure to comply would revive the cancellation. Case-Laws GST Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766039