GST Registration Restored After Court Recognizes Challenges Faced by Small Businesses in Return Filing Delays.

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....Cancellation of the petitioner's GSTN Registration - The petitioner claimed that due to their accountant's ill-health, GST returns were not filed in time. - The High court considered the submissions and noted the importance of the GST registration for the petitioner's business. The court observed that small-scale entrepreneurs like the petitioner often lack the expertise to handle e-mails and advanced technologies, which hampers their ability to respond to official notices. The court suggested that the department should consider issuing notices in regional languages and via SMS or registered post to facilitate better communication with such traders. - The HC, while restoring the GST registration, allowed the partitioner to file the returns.....