https://www.taxtmi.com/caselaws?id=782779 HC exercised writ jurisdiction to direct restoration of petitioner's cancelled GST registration. Despite non-filing of returns under Section 39 CGST Act and failure to respond to the SCN, the HC treated the matter as a peculiar case, accepting medical reasons and a dispute with the chartered accountant as bona fide causes. Observing that cancellation effectively prevented the petitioner from carrying on legitimate business, the HC held that restoration was warranted in the interests of justice. The respondent authorities were directed to restore the GST registration within one week. en-us Thu, 27 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782779 HC exercised writ jurisdiction to direct restoration of petitioner's cancelled GST registration. Despite non-filing of returns under Section 39 CGST Act and failure to respond to the SCN, the HC treated the matter as a peculiar case, accepting medical reasons and a dispute with the chartered accountant as bona fide causes. Observing that cancellation effectively prevented the petitioner from carrying on legitimate business, the HC held that restoration was warranted in the interests of justice. The respondent authorities were directed to restore the GST registration within one week. Case-Laws GST Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782779