https://www.taxtmi.com/caselaws?id=771866 The HC revoked the cancellation of the petitioner's GST registration due to genuine ill-health preventing timely return filing. Restoration was granted subject to strict conditions: filing all pending returns within four weeks, paying outstanding dues and penalties, and obtaining departmental approval for Input Tax Credit utilization. The court balanced compliance requirements with recognizing exceptional circumstances, emphasizing fairness and revenue protection. en-us Thu, 17 Apr 2025 00:00:00 +0530 Sat, 31 May 2025 08:47:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771866 The HC revoked the cancellation of the petitioner's GST registration due to genuine ill-health preventing timely return filing. Restoration was granted subject to strict conditions: filing all pending returns within four weeks, paying outstanding dues and penalties, and obtaining departmental approval for Input Tax Credit utilization. The court balanced compliance requirements with recognizing exceptional circumstances, emphasizing fairness and revenue protection. Case-Laws GST Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771866