{"id":73843,"date":"2025-09-26T08:26:58","date_gmt":"2025-09-26T02:56:58","guid":{"rendered":""},"modified":"2025-09-26T08:26:58","modified_gmt":"2025-09-26T02:56:58","slug":"permanent-gst-registration-cancellation-set-aside-for-belated-returns-where-taxpayer-paid-assessed-tax-interest-and-fees","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73843","title":{"rendered":"Permanent GST registration cancellation set aside for belated returns where taxpayer paid assessed tax, interest and fees"},"content":{"rendered":"<p>Permanent GST registration cancellation set aside for belated returns where taxpayer paid assessed tax, interest and fees<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the permanent cancellation of the petitioner&#39;s GST registration arising solely from belated filing of returns and non-payment, finding that such extreme sanction is not warranted where the petitioner can continue business and discharge statutory liabilities; the court noted the petitioner had, prima facie, remediated the default by payi<\/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=92885\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Permanent GST registration cancellation set aside for belated returns where taxpayer paid assessed tax, interest and feesCase-LawsGSTThe HC set aside the permanent cancellation of the petitioner&#8217;s GST registration arising solely from belated filing of ret<\/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-73843","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73843","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=73843"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73843\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}