https://www.taxtmi.com/caselaws?id=469333 Cancellation of GST registration was set aside where the default in responding to assessment proceedings and filing returns was explained by bona fide reasons, unavoidable circumstances and sufficient cause. Applying a justice-oriented approach, the Court granted one further opportunity to comply with statutory obligations and directed restoration of registration, subject to filing the pending returns and paying the tax dues, interest and penalty within the stipulated time. The decision turns on the principle that a compliance default may be cured when the explanation is credible and the assessee is allowed to regularise the breach by immediate statutory compliance. en-us Thu, 03 Apr 2025 00:00:00 +0530 Sat, 13 Jun 2026 21:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469333 Cancellation of GST registration was set aside where the default in responding to assessment proceedings and filing returns was explained by bona fide reasons, unavoidable circumstances and sufficient cause. Applying a justice-oriented approach, the Court granted one further opportunity to comply with statutory obligations and directed restoration of registration, subject to filing the pending returns and paying the tax dues, interest and penalty within the stipulated time. The decision turns on the principle that a compliance default may be cured when the explanation is credible and the assessee is allowed to regularise the breach by immediate statutory compliance. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469333