https://www.taxtmi.com/caselaws?id=770639 GST registration cancellation for prolonged non-filing of returns was challenged on the ground that no meaningful opportunity had been given to regularise the default, including during the Covid-19 period. The cancellation, appellate rejection, and revocation rejection were set aside, and the matter was remanded to the original authority at the show-cause stage. The authority was directed to permit filing of belated returns, hear the petitioner afresh, and then proceed in accordance with law, including on consequential liabilities. Lawful action on other issues was left open to the revenue. en-us Thu, 24 Apr 2025 00:00:00 +0530 Wed, 14 May 2025 07:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770639 GST registration cancellation for prolonged non-filing of returns was challenged on the ground that no meaningful opportunity had been given to regularise the default, including during the Covid-19 period. The cancellation, appellate rejection, and revocation rejection were set aside, and the matter was remanded to the original authority at the show-cause stage. The authority was directed to permit filing of belated returns, hear the petitioner afresh, and then proceed in accordance with law, including on consequential liabilities. Lawful action on other issues was left open to the revenue. Case-Laws GST Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770639