https://www.taxtmi.com/caselaws?id=772808 GST Registration Cancellation Case Summary:HC examined the validity of GST registration cancellation under Section 29(2)(c) CGST Act, 2017 for non-filing of returns. The court affirmed the cancellation's statutory basis but provided a remedial pathway. The petitioner was granted two months to apply for restoration upon furnishing pending returns and paying dues. The HC emphasized procedural fairness while upholding the statutory mandate, directing expeditious consideration of the restoration application by the tax authority. en-us Mon, 26 May 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772808 GST Registration Cancellation Case Summary:HC examined the validity of GST registration cancellation under Section 29(2)(c) CGST Act, 2017 for non-filing of returns. The court affirmed the cancellation's statutory basis but provided a remedial pathway. The petitioner was granted two months to apply for restoration upon furnishing pending returns and paying dues. The HC emphasized procedural fairness while upholding the statutory mandate, directing expeditious consideration of the restoration application by the tax authority. Case-Laws GST Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772808