GST Registration Restored Despite Delayed Appeal, Citing Health Issues and Compliance Conditions for Future Obligations.

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....Cancellation of GST registration of petitioner - The Court noted the reasons for cancellation as non-filing of returns for over six months, a violation under the Central Goods and Services Tax Act, 2017. - Despite the dismissal of the appeal by the appellate authority due to the delay in filing, the Court acknowledged the petitioner's health issues and the need for a remedy. - Referring to a precedent case, the Court directed restoration of the registration subject to certain conditions, ensuring compliance with tax obligations.....