Monthly Archives: December 2025

Restoration of GST registration allowed despite limitation bar due to bona fide medical and professional hardships Issue Whether the High Court can exercise its writ jurisdiction to restore a GST registration that was cancelled for non-filing of returns, even after the statutory limitation period for appeal has expired, given the petitioner’s bona fide difficulties (illness… Read More »

Freight forwarder must exhaust statutory remedies and cooperate with EOW in massive GST fraud case Issue Whether the High Court should intervene in the provisional attachment of bank accounts under writ jurisdiction when the petitioner is implicated in a massive GST fraud involving misused officer credentials, or if the petitioner must first exhaust the statutory… Read More »