{"id":71868,"date":"2025-06-24T08:25:58","date_gmt":"2025-06-24T02:55:58","guid":{"rendered":""},"modified":"2025-06-24T08:25:58","modified_gmt":"2025-06-24T02:55:58","slug":"gst-registration-cancellation-revoked-after-non-filing-gstr-3b-returns-for-six-months-under-section-29","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71868","title":{"rendered":"GST registration cancellation revoked after non-filing GSTR-3B returns for six months under Section 29"},"content":{"rendered":"<p>GST registration cancellation revoked after non-filing GSTR-3B returns for six months under Section 29<br \/>Case-Laws<br \/>GST<br \/>HC directed CGST Superintendent to revoke petitioner&#39;s GST registration cancellation which occurred due to non-filing of GSTR-3B returns for six consecutive months and failure to respond to GSTR-3A notice. Following precedent in Krishanu Borthakur, court held that excluding assessee from GST regime would prevent collection of statutory dues, contrary to revenue interest. <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89757\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration cancellation revoked after non-filing GSTR-3B returns for six months under Section 29Case-LawsGSTHC directed CGST Superintendent to revoke petitioner&#8217;s GST registration cancellation which occurred due to non-filing of GSTR-3B returns for <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71868","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71868","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71868"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71868\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}