GST Depart Refuses to Cancel GST Registration Revocation Due to Unfiled GST Returns: Patna HC grants 30 days to File [Read Order]

The Patna High Court has intervened in a case where the GST department refused to revoke a taxpayer's GST registration due to unfiled returns. The Court granted the taxpayer 30 days to file the necessary returns, emphasizing the principle that taxpayers should not be unduly penalized for non-compliance without reasonable opportunity to rectify their mistakes. This decision reflects a growing trend in Indian jurisprudence where courts seek to balance the strict enforcement of tax laws with fairness towards taxpayers. The ruling serves as a reminder to the tax authorities that procedural justice is essential in tax administration.