GST Registration Cancelled Due to Non-Filing of Returns: Calcutta HC directs to restore Registration on

The Calcutta High Court addressed a case involving the cancellation of GST registration due to the non-filing of returns by a taxpayer. The court directed that the GST registration be restored, but with specific conditions. The taxpayer was ordered to pay the outstanding tax along with applicable interest and penalty. The court’s decision reflects a balanced approach, aiming to provide relief to taxpayers who may have faced genuine difficulties while also ensuring that compliance requirements are met. By mandating the payment of dues, the court aimed to rectify the default and enforce the importance of adhering to GST regulations. This ruling highlights the judiciary's role in balancing enforcement with fair opportunities for taxpayers to correct their non-compliance.