https://www.taxtmi.com/caselaws?id=462454 Cancellation of GST registration for non-filing of returns may be interfered with in writ jurisdiction where the assessee is left without an effective remedy because the appellate limitation has expired. Applying a liberal approach, the court balanced regulatory enforcement with the need to keep legitimate trade operating subject to compliance, and treated revival of registration as appropriate in the circumstances. The cancellation order was set aside, and the assessee was directed to file the pending returns within the stipulated time as a condition for consequential relief. en-us Tue, 30 Jan 2024 00:00:00 +0530 Mon, 23 Jun 2025 19:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462454 Cancellation of GST registration for non-filing of returns may be interfered with in writ jurisdiction where the assessee is left without an effective remedy because the appellate limitation has expired. Applying a liberal approach, the court balanced regulatory enforcement with the need to keep legitimate trade operating subject to compliance, and treated revival of registration as appropriate in the circumstances. The cancellation order was set aside, and the assessee was directed to file the pending returns within the stipulated time as a condition for consequential relief. Case-Laws GST Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462454