https://www.taxtmi.com/caselaws?id=776697 The HC upheld the cancellation of the petitioner's GST registration, rejecting the condonation of delay beyond the limitation period. The court found the petitioner had received and responded to the show cause notice, and was afforded a proper opportunity to be heard under Section 29(2) of the CGST Act. The cancellation was justified due to non-filing and non-payment of pending returns with admitted tax by the date of the impugned order. The court distinguished precedents relied upon by the petitioner, noting those cases involved either absence of reasons in the cancellation order or denial of hearing, which were not present here. Consequently, the HC found no illegality in the cancellation order and dismissed the petitioner's application. en-us Mon, 11 Aug 2025 00:00:00 +0530 Sat, 16 Aug 2025 10:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776697 The HC upheld the cancellation of the petitioner's GST registration, rejecting the condonation of delay beyond the limitation period. The court found the petitioner had received and responded to the show cause notice, and was afforded a proper opportunity to be heard under Section 29(2) of the CGST Act. The cancellation was justified due to non-filing and non-payment of pending returns with admitted tax by the date of the impugned order. The court distinguished precedents relied upon by the petitioner, noting those cases involved either absence of reasons in the cancellation order or denial of hearing, which were not present here. Consequently, the HC found no illegality in the cancellation order and dismissed the petitioner's application. Case-Laws GST Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776697