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    <title>GST registration cancellation set aside; revival allowed conditionally after compliance, payment of fees, and proper notice flaws highlighted</title>
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    <description>The HC set aside the impugned cancellation of the petitioner&#039;s GST registration dated 26.08.2024, holding that the sole deficiency-non-uploading of bank account details-was not of such gravity as to warrant cancellation, and that the show-cause notice was vague, failed to specify the alleged defaults or afford a cure period, and lacked proof of effective service. The court directed the petitioner to file a fresh application before the respondent for revival of registration, subject to compliance with statutory requirements and deposit of any applicable late fees, fines or penalties. Petition allowed; revival conditional upon payment and fulfillment of requisite formalities.</description>
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    <pubDate>Mon, 10 Nov 2025 08:56:06 +0530</pubDate>
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      <title>GST registration cancellation set aside; revival allowed conditionally after compliance, payment of fees, and proper notice flaws highlighted</title>
      <link>https://www.taxtmi.com/highlights?id=94035</link>
      <description>The HC set aside the impugned cancellation of the petitioner&#039;s GST registration dated 26.08.2024, holding that the sole deficiency-non-uploading of bank account details-was not of such gravity as to warrant cancellation, and that the show-cause notice was vague, failed to specify the alleged defaults or afford a cure period, and lacked proof of effective service. The court directed the petitioner to file a fresh application before the respondent for revival of registration, subject to compliance with statutory requirements and deposit of any applicable late fees, fines or penalties. Petition allowed; revival conditional upon payment and fulfillment of requisite formalities.</description>
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      <pubDate>Mon, 10 Nov 2025 08:56:06 +0530</pubDate>
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