https://www.taxtmi.com/caselaws?id=783210 HC held that cancellation of the petitioner's GST registration for non-filing of returns over six months, occurring during the Covid-19 period, was unduly harsh in the absence of any allegation of fraud or unlawful activity. Accepting the explanation of medical and financial distress as bona fide, and noting the petitioners' undertaking to discharge all tax dues with applicable late fees and interest, HC followed its earlier approach in similar circumstances. The impugned cancellation order was set aside and the matter remanded to the GST authorities to restore registration on the petitioners' compliance with statutory obligations and payment of all outstanding liabilities. en-us Mon, 01 Dec 2025 00:00:00 +0530 Thu, 11 Dec 2025 08:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783210 HC held that cancellation of the petitioner's GST registration for non-filing of returns over six months, occurring during the Covid-19 period, was unduly harsh in the absence of any allegation of fraud or unlawful activity. Accepting the explanation of medical and financial distress as bona fide, and noting the petitioners' undertaking to discharge all tax dues with applicable late fees and interest, HC followed its earlier approach in similar circumstances. The impugned cancellation order was set aside and the matter remanded to the GST authorities to restore registration on the petitioners' compliance with statutory obligations and payment of all outstanding liabilities. Case-Laws GST Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783210