https://www.taxtmi.com/caselaws?id=466386 Cancellation of GST registration was challenged for revocation but the court found no adequate explanation for delay in filing the revocation application; absence of particulars about partner disputes meant condonation could not be granted, and the petition was dismissed. The court also relied on nonfiling of GST returns and failure to respond to the show cause notice as substantive procedural shortcomings, applying the principle that bald assertions without material facts do not satisfy the burden to justify revival of registration, resulting in refusal of relief. en-us Tue, 19 Aug 2025 00:00:00 +0530 Wed, 04 Feb 2026 19:00:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466386 Cancellation of GST registration was challenged for revocation but the court found no adequate explanation for delay in filing the revocation application; absence of particulars about partner disputes meant condonation could not be granted, and the petition was dismissed. The court also relied on nonfiling of GST returns and failure to respond to the show cause notice as substantive procedural shortcomings, applying the principle that bald assertions without material facts do not satisfy the burden to justify revival of registration, resulting in refusal of relief. Case-Laws GST Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466386