https://www.taxtmi.com/caselaws?id=778499 GST registration cannot be cancelled for non-filing of returns unless the default has continued for the statutory six-month period on the date of the cancellation order. The court held that the relevant date for testing compliance was the date of cancellation, and since only four months' returns remained unpaid then, the statutory condition under Section 29(2)(c) was not met. The cancellation order was therefore unsustainable and was quashed. en-us Fri, 12 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 13:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778499 GST registration cannot be cancelled for non-filing of returns unless the default has continued for the statutory six-month period on the date of the cancellation order. The court held that the relevant date for testing compliance was the date of cancellation, and since only four months' returns remained unpaid then, the statutory condition under Section 29(2)(c) was not met. The cancellation order was therefore unsustainable and was quashed. Case-Laws GST Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778499