https://www.taxtmi.com/caselaws?id=789525 Cancellation of GST registration for non-filing of returns may be set aside where there is no allegation of a dubious device to evade tax and continuation of suspension would block business operations and tax recovery. The Calcutta HC approach, as recorded, was to balance revenue protection with business continuity by directing restoration of registration on condition that the taxpayer files the pending returns and pays the due tax, interest, fine and penalty, if unpaid. A further direction was issued to activate the portal to enable compliance, and the consequential appellate order was also set aside. 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=789525 Cancellation of GST registration for non-filing of returns may be set aside where there is no allegation of a dubious device to evade tax and continuation of suspension would block business operations and tax recovery. The Calcutta HC approach, as recorded, was to balance revenue protection with business continuity by directing restoration of registration on condition that the taxpayer files the pending returns and pays the due tax, interest, fine and penalty, if unpaid. A further direction was issued to activate the portal to enable compliance, and the consequential appellate order was also set aside. Case-Laws GST Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789525