https://www.taxtmi.com/caselaws?id=789526 The Calcutta HC held that GST registration cancelled for non-filing of returns could be interfered with where there was no allegation of a dubious tax evasion method, because cancellation disables business operations, invoice issuance and may hinder tax recovery. The Court therefore set aside the cancellation conditionally and directed restoration of registration, subject to the taxpayer filing the pending returns and paying the dues towards tax, interest, fine and penalty within the stipulated time. The portal was also to be activated to enable compliance. en-us Mon, 06 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789526 The Calcutta HC held that GST registration cancelled for non-filing of returns could be interfered with where there was no allegation of a dubious tax evasion method, because cancellation disables business operations, invoice issuance and may hinder tax recovery. The Court therefore set aside the cancellation conditionally and directed restoration of registration, subject to the taxpayer filing the pending returns and paying the dues towards tax, interest, fine and penalty within the stipulated time. The portal was also to be activated to enable compliance. Case-Laws GST Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789526