https://www.taxtmi.com/caselaws?id=768388 The SC revoked the petitioner's GST registration cancellation, finding the non-filing of returns was due to genuine circumstances like a director's death. The court conditionally reinstated the registration, requiring the petitioner to file outstanding returns, pay due taxes with interest within four weeks, and comply with specific Input Tax Credit restrictions. The ruling emphasized taxpayer cooperation and opportunity to rectify non-compliance. en-us Mon, 24 Feb 2025 00:00:00 +0530 Fri, 06 Jun 2025 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768388 The SC revoked the petitioner's GST registration cancellation, finding the non-filing of returns was due to genuine circumstances like a director's death. The court conditionally reinstated the registration, requiring the petitioner to file outstanding returns, pay due taxes with interest within four weeks, and comply with specific Input Tax Credit restrictions. The ruling emphasized taxpayer cooperation and opportunity to rectify non-compliance. Case-Laws GST Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768388