https://www.taxtmi.com/caselaws?id=792164 Where GST registration was cancelled for curable procedural defaults, the Calcutta HC held that substantive rights should not be defeated merely because the statutory appeal, including the grace period, had become time-barred. The writ petition was entertained despite the alternative remedy, as the cancellation rested on non-compliance capable of being remedied. The Court set aside the cancellation and appellate orders and directed the assessee to file the pending returns and pay the requisite tax, interest, fine and penalty within the stipulated time. On compliance, registration was to be restored; failing compliance, the benefit of the order would not apply. en-us Fri, 22 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792164 Where GST registration was cancelled for curable procedural defaults, the Calcutta HC held that substantive rights should not be defeated merely because the statutory appeal, including the grace period, had become time-barred. The writ petition was entertained despite the alternative remedy, as the cancellation rested on non-compliance capable of being remedied. The Court set aside the cancellation and appellate orders and directed the assessee to file the pending returns and pay the requisite tax, interest, fine and penalty within the stipulated time. On compliance, registration was to be restored; failing compliance, the benefit of the order would not apply. Case-Laws GST Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792164