https://www.taxtmi.com/caselaws?id=778902 HC granted relief seeking restoration of cancelled GST registration after finding the applicant had paid all dues, interest and late fees and that permanent cancellation for delayed returns would not serve either party. The court observed precedent supported restoration where both revenue and taxpayer benefit and refused to withhold relief solely because the Revenue did not expressly consent. Respondents were directed to notify the applicant within 15 days of any further penalties or dues, and the applicant to pay any demanded amounts within 15 days of that notice. Petition disposed. en-us Sat, 20 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778902 HC granted relief seeking restoration of cancelled GST registration after finding the applicant had paid all dues, interest and late fees and that permanent cancellation for delayed returns would not serve either party. The court observed precedent supported restoration where both revenue and taxpayer benefit and refused to withhold relief solely because the Revenue did not expressly consent. Respondents were directed to notify the applicant within 15 days of any further penalties or dues, and the applicant to pay any demanded amounts within 15 days of that notice. Petition disposed. Case-Laws GST Sat, 20 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778902