{"id":74565,"date":"2025-12-11T12:13:37","date_gmt":"2025-12-11T06:43:37","guid":{"rendered":""},"modified":"2025-12-11T12:13:37","modified_gmt":"2025-12-11T06:43:37","slug":"gst-registration-cancellation-for-covid-non-filing-set-aside-matter-remanded-registration-restored-on-paying-all-dues","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74565","title":{"rendered":"GST registration cancellation for Covid non-filing set aside, matter remanded; registration restored on paying all dues"},"content":{"rendered":"<p>GST registration cancellation for Covid non-filing set aside, matter remanded; registration restored on paying all dues<br \/>Case-Laws<br \/>GST<br \/>HC set aside cancellation of petitioner&#39;s GST registration and remanded the matter to the proper officer for reconsideration. Observing that non-filing of returns for six months occurred during the Covid-19 period, coupled with petitioner&#39;s heart ailment and financial distress, the Court held the explanation was not mala fide or unreasonable, particularly<\/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=94951\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration cancellation for Covid non-filing set aside, matter remanded; registration restored on paying all duesCase-LawsGSTHC set aside cancellation of petitioner&#8217;s GST registration and remanded the matter to the proper officer for reconsideration<\/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-74565","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74565","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=74565"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74565\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}