https://www.taxtmi.com/caselaws?id=419127 Delay in seeking revocation of cancellation of GST registration may be condoned, but restoration remains conditional where cancellation stems from non-filing of returns. The applicant must furnish the pending returns and clear the admitted tax dues together with applicable interest, penalty and late fee before the revocation request can be considered in accordance with law. On the facts noted, the delay was condoned and the petitioner was given a conditional opportunity to pursue restoration of registration subject to compliance with the statutory requirements. en-us Tue, 22 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419127 Delay in seeking revocation of cancellation of GST registration may be condoned, but restoration remains conditional where cancellation stems from non-filing of returns. The applicant must furnish the pending returns and clear the admitted tax dues together with applicable interest, penalty and late fee before the revocation request can be considered in accordance with law. On the facts noted, the delay was condoned and the petitioner was given a conditional opportunity to pursue restoration of registration subject to compliance with the statutory requirements. Case-Laws GST Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419127