https://www.taxtmi.com/caselaws?id=771703 HC allowed restoration of GST registration for petitioner who failed to file returns during COVID-19 pandemic. The court set aside cancellation order, conditionally reinstating registration upon filing all pending returns and paying requisite taxes, interest, and penalties within four weeks. The decision emphasized pragmatic tax enforcement, recognizing pandemic-related business challenges and the petitioner's willingness to comply with statutory requirements. en-us Wed, 07 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 20:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771703 HC allowed restoration of GST registration for petitioner who failed to file returns during COVID-19 pandemic. The court set aside cancellation order, conditionally reinstating registration upon filing all pending returns and paying requisite taxes, interest, and penalties within four weeks. The decision emphasized pragmatic tax enforcement, recognizing pandemic-related business challenges and the petitioner's willingness to comply with statutory requirements. Case-Laws GST Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771703