Calcutta High Court restored GST registration cancelled due to failure to file returns subject to the condition of filing all pending returns with tax dues.
Subhashis Mojumder vs. State of West Bengal
(2024) 19 Centax 461 (Cal.)
Registration was canceled for non-filing of returns. Since there was no tax evasion, the order was set aside if the assessee filed all overdue returns and paid the required tax, interest, fine, and penalty.