https://www.taxtmi.com/caselaws?id=775445 Cancellation of GST registration for non-filing of returns was revoked where the default was explained by genuine ill-health and financial constraints. The HC directed restoration of registration, but only on condition that the taxpayer files pending returns and pays tax dues, interest, and belated filing fee within the stipulated time. To protect revenue, the order also restricted use of unutilized Input Tax Credit until scrutiny and approval by the competent authority. en-us Wed, 11 Jun 2025 00:00:00 +0530 Fri, 25 Jul 2025 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775445 Cancellation of GST registration for non-filing of returns was revoked where the default was explained by genuine ill-health and financial constraints. The HC directed restoration of registration, but only on condition that the taxpayer files pending returns and pays tax dues, interest, and belated filing fee within the stipulated time. To protect revenue, the order also restricted use of unutilized Input Tax Credit until scrutiny and approval by the competent authority. Case-Laws GST Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775445