https://www.taxtmi.com/caselaws?id=786802 Challenge to cancellation of GST registration for failure to furnish returns resulted in the cancellation order being set aside. The petitioner is directed to file returns for the period from 15.07.2023 to date within 30 days (already-filed returns need not be refiled). Recovery limitation under the central GST provision for delayed assessment/recovery is to be computed from the date of this judgment, except that the financial year 2025-26 will be computed under the separate annual assessment rule. Petitioner remains liable for tax, penalty, interest and late fees; precedent in Motaleb Bhuyan applied. en-us Wed, 11 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786802 Challenge to cancellation of GST registration for failure to furnish returns resulted in the cancellation order being set aside. The petitioner is directed to file returns for the period from 15.07.2023 to date within 30 days (already-filed returns need not be refiled). Recovery limitation under the central GST provision for delayed assessment/recovery is to be computed from the date of this judgment, except that the financial year 2025-26 will be computed under the separate annual assessment rule. Petitioner remains liable for tax, penalty, interest and late fees; precedent in Motaleb Bhuyan applied. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786802