https://www.taxtmi.com/caselaws?id=779911 HC allowed the petition, holding that condonation of delay under s.119(2)(b) was warranted to prevent genuine hardship. After approval of a resolution plan, the new management discovered unaudited accounts and unfiled returns, promptly audited and filed them; GST registration had been cancelled for non-filing but later restored. Refusal to condone delay would have frustrated the binding resolution plan and defeated the company's right to seek carry-forward of past losses, so the impugned denial was set aside. en-us Tue, 07 Oct 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779911 HC allowed the petition, holding that condonation of delay under s.119(2)(b) was warranted to prevent genuine hardship. After approval of a resolution plan, the new management discovered unaudited accounts and unfiled returns, promptly audited and filed them; GST registration had been cancelled for non-filing but later restored. Refusal to condone delay would have frustrated the binding resolution plan and defeated the company's right to seek carry-forward of past losses, so the impugned denial was set aside. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779911