https://www.taxtmi.com/caselaws?id=772545 The SC addressed GST registration cancellation under Section 29(2) of CGST Act. The Court allowed revocation of registration for a taxpayer who failed to file returns, subject to specific conditions. These include filing past returns, paying outstanding taxes and penalties without using Input Tax Credit, and undergoing departmental scrutiny. The ruling balances statutory compliance with an opportunity to rectify defaults, providing a structured approach to GST registration reinstatement. en-us Thu, 06 Feb 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772545 The SC addressed GST registration cancellation under Section 29(2) of CGST Act. The Court allowed revocation of registration for a taxpayer who failed to file returns, subject to specific conditions. These include filing past returns, paying outstanding taxes and penalties without using Input Tax Credit, and undergoing departmental scrutiny. The ruling balances statutory compliance with an opportunity to rectify defaults, providing a structured approach to GST registration reinstatement. Case-Laws GST Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772545