https://www.taxtmi.com/caselaws?id=794429 GST registration cancelled for non-filing of monthly returns under Section 29(2)(c) was interfered with where the Court found a prima facie case that the default was procedural and the authority had not adequately considered the representation. The Court held that denying any opportunity to file pending returns after payment could cause irreparable harm to the business and livelihood. To balance equities, the authority was directed to compute tax and penalties, if payable, and keep the portal active for payment. The registration was ordered to be restored from the date of registration, with liberty to file the pending returns regularly upon payment of dues, if any. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794429 GST registration cancelled for non-filing of monthly returns under Section 29(2)(c) was interfered with where the Court found a prima facie case that the default was procedural and the authority had not adequately considered the representation. The Court held that denying any opportunity to file pending returns after payment could cause irreparable harm to the business and livelihood. To balance equities, the authority was directed to compute tax and penalties, if payable, and keep the portal active for payment. The registration was ordered to be restored from the date of registration, with liberty to file the pending returns regularly upon payment of dues, if any. Case-Laws GST Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794429