https://www.taxtmi.com/caselaws?id=772718 GST registration cancellation under Section 29(2) was challenged in HC. Court held cancellation valid but allowed revival subject to conditions: filing all pending returns, paying outstanding taxes and interest within 45 days, restricted ITC utilization, and cash payment of future GST. Precedent from Suguna Cutpiece Center case applied, emphasizing statutory compliance while providing opportunity for rectification. Registration to be restored upon fulfilling prescribed conditions. en-us Wed, 04 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772718 GST registration cancellation under Section 29(2) was challenged in HC. Court held cancellation valid but allowed revival subject to conditions: filing all pending returns, paying outstanding taxes and interest within 45 days, restricted ITC utilization, and cash payment of future GST. Precedent from Suguna Cutpiece Center case applied, emphasizing statutory compliance while providing opportunity for rectification. Registration to be restored upon fulfilling prescribed conditions. Case-Laws GST Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772718