Revocation of GST registration for non-filing returns contested; Court restores registration following precedent.

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....The case pertains to revocation of cancelled GST registration due to non-filing of returns for a continuous period exceeding twelve months. The petitioner cited the resurgence of the COVID-19 pandemic as the reason for not conducting business during that period. The High Court referred to the Suguna Cutpiece case, where GST registration was restored subject to certain terms and conditions. Following the precedent, the court directed restoration of the petitioner's GST registration, contingent upon fulfilling the stipulated conditions. The petition was disposed of accordingly.....