https://www.taxtmi.com/caselaws?id=773543 The HC allowed the writ petition challenging cancellation of petitioner's GST registration for non-filing of GSTR-3B returns for six consecutive months. The Court found that petitioner's inability to file returns was due to loss of login credentials through cyber cafe closure, constituting circumstances beyond petitioner's control. After regaining access with CGST assistance, petitioner filed all defaulted returns with penalties. Relying on similar precedents, the HC directed CGST Pasighat Range to revoke the cancellation and restore GST registration upon payment of outstanding statutory dues, establishing that procedural non-compliance caused by factors beyond assessee's control warrants leniency when followed by compliance efforts. en-us Wed, 11 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773543 The HC allowed the writ petition challenging cancellation of petitioner's GST registration for non-filing of GSTR-3B returns for six consecutive months. The Court found that petitioner's inability to file returns was due to loss of login credentials through cyber cafe closure, constituting circumstances beyond petitioner's control. After regaining access with CGST assistance, petitioner filed all defaulted returns with penalties. Relying on similar precedents, the HC directed CGST Pasighat Range to revoke the cancellation and restore GST registration upon payment of outstanding statutory dues, establishing that procedural non-compliance caused by factors beyond assessee's control warrants leniency when followed by compliance efforts. Case-Laws GST Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773543