https://www.taxtmi.com/caselaws?id=779039 HC set aside cancellation of petitioner's GST registration and directed revival upon compliance. Court found no fraud in obtaining registration and accepted COVID-19-related delay in filing GSTR-3B. Petitioner must pay outstanding GST of Rs. 41,20,499 within one month; allowed to withdraw Rs. 25,33,452.18 frozen in bank to meet this. Thereafter petitioner to file pending returns. Interest and penalty may be paid in 12 equal monthly installments. Petition disposed. en-us Mon, 22 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779039 HC set aside cancellation of petitioner's GST registration and directed revival upon compliance. Court found no fraud in obtaining registration and accepted COVID-19-related delay in filing GSTR-3B. Petitioner must pay outstanding GST of Rs. 41,20,499 within one month; allowed to withdraw Rs. 25,33,452.18 frozen in bank to meet this. Thereafter petitioner to file pending returns. Interest and penalty may be paid in 12 equal monthly installments. Petition disposed. Case-Laws GST Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779039