https://www.taxtmi.com/caselaws?id=776602 The HC held that cancellation of the petitioner's GST registration for non-filing of GSTR-3B returns was valid but noted the petitioner was unaware of the show cause notice due to lack of physical service, violating natural justice. The petitioner's claim of ill health causing non-compliance was accepted as genuine. The court allowed restoration of GST registration subject to conditions and directed the respondent to instruct GST Network to modify the portal to enable filing returns and payment of dues within four weeks. The petition was disposed of accordingly. en-us Wed, 06 Aug 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776602 The HC held that cancellation of the petitioner's GST registration for non-filing of GSTR-3B returns was valid but noted the petitioner was unaware of the show cause notice due to lack of physical service, violating natural justice. The petitioner's claim of ill health causing non-compliance was accepted as genuine. The court allowed restoration of GST registration subject to conditions and directed the respondent to instruct GST Network to modify the portal to enable filing returns and payment of dues within four weeks. The petition was disposed of accordingly. Case-Laws GST Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776602