https://www.taxtmi.com/caselaws?id=774203 Cancellation of GST registration for non-filing of returns was held open to restoration where there was no allegation of any dubious device to evade tax and continued cancellation would hinder business without aiding revenue recovery. The Court noted that final tax liability could not be ascertained unless the pending returns were filed, so restoration was permitted subject to strict compliance with outstanding tax obligations. The cancellation order and appellate order were set aside on condition that the petitioner file the pending returns and pay the requisite tax, interest, fine and penalty within the stipulated time, failing which the writ relief would not operate. en-us Thu, 26 Jun 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774203 Cancellation of GST registration for non-filing of returns was held open to restoration where there was no allegation of any dubious device to evade tax and continued cancellation would hinder business without aiding revenue recovery. The Court noted that final tax liability could not be ascertained unless the pending returns were filed, so restoration was permitted subject to strict compliance with outstanding tax obligations. The cancellation order and appellate order were set aside on condition that the petitioner file the pending returns and pay the requisite tax, interest, fine and penalty within the stipulated time, failing which the writ relief would not operate. Case-Laws GST Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774203