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    Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot
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      Ex parte cancellation of GST registration can be set aside...

      Conditional restoration of GST registration follows ex parte cancellation when pending returns and dues are regularised

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      GSTJune 10, 2026Case LawsHC
      Ex parte cancellation of GST registration can be set aside conditionally where the taxpayer is willing to regularise the default by filing pending returns and paying the consequential tax, interest and penalty. The HC stated that restoration should be granted on compliance within a reasonable time, and directed that the registration be restored after the portal is enabled if the petitioner uploads all pending returns and makes the required payments within the time granted. The cancellation order and the appellate order were quashed subject to that compliance, with liberty to the authorities to proceed according to law on default.

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      ActsIncome Tax