https://www.taxtmi.com/caselaws?id=783762 GST registration cancellation may be interfered with where the taxpayer was not given a fair opportunity to regularise compliance by filing pending returns. Applying a prior coordinate bench view, the High Court set aside the appellate order affirming cancellation and directed the petitioner to file all pending GST returns, especially for the period during which registration remained cancelled, with costs payable to the department. The authority was left to consider revocation of registration once the pending returns were filed, thereby enabling compliance-based restoration rather than final cancellation. en-us Thu, 18 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 10:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783762 GST registration cancellation may be interfered with where the taxpayer was not given a fair opportunity to regularise compliance by filing pending returns. Applying a prior coordinate bench view, the High Court set aside the appellate order affirming cancellation and directed the petitioner to file all pending GST returns, especially for the period during which registration remained cancelled, with costs payable to the department. The authority was left to consider revocation of registration once the pending returns were filed, thereby enabling compliance-based restoration rather than final cancellation. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783762