https://www.taxtmi.com/caselaws?id=773226 HC set aside GST registration cancellation order after finding petitioner's non-filing of returns for six months was due to genuine mental stress and physical illness. Court held that mere portal upload of show cause notice without physical service was inadequate, violating natural justice principles. While statutory cancellation grounds existed, petitioner's subsequent filing of returns with late fees demonstrated good faith. Registration restoration was granted conditionally: payment of Rs. 5,000, filing all pending returns with interest and late fees, and prohibition on Input Tax Credit utilization pending departmental scrutiny. Court emphasized procedural fairness must accompany strict GST compliance requirements. en-us Mon, 02 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773226 HC set aside GST registration cancellation order after finding petitioner's non-filing of returns for six months was due to genuine mental stress and physical illness. Court held that mere portal upload of show cause notice without physical service was inadequate, violating natural justice principles. While statutory cancellation grounds existed, petitioner's subsequent filing of returns with late fees demonstrated good faith. Registration restoration was granted conditionally: payment of Rs. 5,000, filing all pending returns with interest and late fees, and prohibition on Input Tax Credit utilization pending departmental scrutiny. Court emphasized procedural fairness must accompany strict GST compliance requirements. Case-Laws GST Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773226