https://www.taxtmi.com/caselaws?id=771986 HC analyzed a GST registration cancellation case involving non-filing of returns due to illness. The Court set aside the cancellation order, finding the petitioner's non-compliance justified by genuine medical reasons. Despite limitation bars, the HC directed tax authorities to restore GST registration upon payment of pending dues, emphasizing procedural fairness and equitable considerations over strict technical interpretations of statutory provisions. en-us Tue, 27 May 2025 00:00:00 +0530 Mon, 09 Jun 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771986 HC analyzed a GST registration cancellation case involving non-filing of returns due to illness. The Court set aside the cancellation order, finding the petitioner's non-compliance justified by genuine medical reasons. Despite limitation bars, the HC directed tax authorities to restore GST registration upon payment of pending dues, emphasizing procedural fairness and equitable considerations over strict technical interpretations of statutory provisions. Case-Laws GST Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771986