GST Registration Restored After Company Files Delayed Returns Citing COVID-19 and Management Changes.

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....Cancellation of GST registration of the petitioner - The petitioner, a company providing technical consultancy services, had its GST registration cancelled due to non-filing of returns for over six months. The petitioner cited challenges such as the Covid-19 pandemic and changes in management as reasons for the delay. The High Court, considering the impact of the pandemic on businesses, directed the petitioner to rectify the default by filing pending returns and paying fines. Upon compliance, the Court ordered the restoration of the petitioner's GST registration.....